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Study on Legislation of Property Tax in China

Author: XiaoJun
Tutor: HuangXiSheng
School: Chongqing University
Course: Law
Keywords: Real Estate Taxes Property Tax Property Tax Legal System System Design
CLC: D922.22
Type: Master's thesis
Year: 2009
Downloads: 463
Quote: 5
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Abstract

China’s current real estate tax has been implemented since the reform in 1994. From the legislative background of the times, framework for the design of the tax systems suited to the basic national conditions of China at that time. However, with the reform and opening up, the rapid development of the real estate market, real estate taxation system has become more and more defects. It is precisely because of this, at Sixteenth session of the Third Plenary Session "On perfecting the socialist market economic system, the decision of a number of issues" mentioned: The implementation of tax and fee reform in urban construction, when conditions are ripe for the introduction of a standardized real estate property tax, the abolition of the relevant fees and charges accordingly. Later, Sixteenth session of the Fifth Plenary Session on the Tenth Five-Year Plan for the construction pointed out clearly: "the steady implementation of property tax." It has become China’s new round of real estate an important aspect of tax reform, has also become an important field of economic law research.Through the concept of property tax definition, and then start with history and theory basics, the article further analysis of the relationship of property taxes, real estate taxes, and property tax. It will build the basis for the next step in-depth study on how to build a property tax legal system, in economic law and economics perspective. Through the analysis of the property tax legal system outside can be seen, a mature property tax system integrity should be the property tax as a local tax and the main local tax revenue; should hold on the "retention, light flow" of the structure; should embodies the "wide tax base and less tax, low tax rate" principle; should simplify the optimization of a timely tax. In addition, it also need to attach importance to the construction of real estate laws and regulations; should do as much as possible the law, order, rules of mutual support. So that the management of laws, rule-based.Then, the article introduced China’s current system of real estate taxes and fees. China’s real estate tax system has made progress to some extent. At the same time, the article pointed out that the problem still exists, for example, high real estate taxes and fees, unreasonable of taxation and others. States in national property tax legislation on the extensive study and lessons learned, it combined with China’s actual conditions, the introduction of property tax on a necessity and feasibility analysis Construction of the legal system of property taxation, first of all, identify a suitable legislative model. First, combined with the actual situation, we think the model of individual property tax legislation is more appropriate. Second, property tax legislation should follow the statutory principles of taxation, tax fairness, and efficiency principle. Third, the article gives an analysis of property tax legislation of the legal issues that need to be overcome: China’s property tax revenue allocation of the rights of the vertical; the merger of property tax and related taxes; property Law of the impact of property tax legislation. Then, the article should be provided for tax targets, tax, taxpayers, tax base and tax rates of property tax. Finally, the design of concrete and improve the legal system related to the matching system is essential, including strengthening the real estate registration system, the establishment and improvement of real estate assessment system. I hope that study of property tax on legal issues, check up the current theory and practice in the industry some of the controversy and supporting measures to improve the start of China’s property tax, system design as well as the building to provide a reference point.

Study on Legislation of Property Tax in China

Abstract

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