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The Reform of the Tax Law of Property in the Angle of Quantity Taxation Principle

Author: WangJing
Tutor: WangMaoQing
School: Shandong University of Science and Technology
Course: Economic Law
Keywords: Property tax quantity taxation principle real estate tax estate duty gift tax
CLC: D922.22
Type: Master's thesis
Year: 2010
Downloads: 219
Quote: 0
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Abstract


In the process of building the harmonious society in China, the property tax should have much to offer in its important role. But the existing property tax law has been marginalized, there is too many limitations, it failed to play its due role. Since reform and opening, the State Council promulgated the Interim Regulations on a series of property tax aspects of "The People’s Republic of China Interim Regulations on property taxes," "The People’s Republic of China Interim Regulations on vehicle and vessel usage tax," "The People’s Republic of China urban land use tax" and other related property tax laws. All the Interim Regulations no longer meet the requirements of the development of market with economic development. In view of this limitation, our country should be guided by the new principles, comprehensive reform of property tax, property tax laws to give full play to the function, to adapt to rapid economic and social development and promote a harmonious society.Quantity taxation principle in tax law has an important value, while the principle is in line with our tax reform reality as well as our property tax system reform process in a realistic choice, so it is necessary to amount to principles of taxation Narucaichan tax reform process.This paper focuses on the principle of capacity to tax the property tax laws in the positioning and value of property tax reform and the role of specific guidance. First of all, the property tax laws in China are described, made a comprehensive analysis, analysis of the deficiencies that exist in the current property tax; Second, the principle amount to taxation of property tax laws in China consideration of the principle of capacity to tax property tax law in China The application of value and volume of our existing property tax law in the absence of application of the principle to taxation and tax principles can make the amount of property tax reform on China’s role in guiding; Finally, in the amount of tax can be raised under the guidance of the principle of specific Reform, to make up for its shortcomings, in order to meet the regulation of property tax income gap function, to achieve substantive fairness, lay the foundation for building a harmonious society.

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CLC: > Political, legal > Legal > Chinese law > Finance Act > Tax Law
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