The Research On The Legal Issues Of Property Tax

In 2003, by the sixteenth Plenary Session the CPC Central Committee on perfecting a number of resolutions of the socialist market economic system has been proposed"to implement the urban construction tax and fee reform, and impose the unitive and normative property tax to the estate when the conditions get ready, abolish the other related taxes and fees". In the year of 2007's 10 5th session of the NPC financial budget reported"to research the implementation of property tax pregram". The proposition of the property tax is the beginning of the tax reform, it is also the most important and crucial step. Along with the rapid development of the market economy and real estate market, China's current real estate tax system was not suit for the need of economic development because of the various of drawbacks. Further reform and improve real estate tax system, to impose the property tax, has become the important content of the new-round tax system reform at present.Property tax is a kind of possession tax, which is let the real estate owners or users be taxpayers, and the keep stage as the main taxation link, in connection with and, houses, such immovables properties, request the lessee or owners pay certain taxes, the pay increased with the rise of its value. Many foreign countries have formed relatively perfect property tax system, their experience has important reference meanings for our country. This thesis is standed by the basic of comparing with the foreign property system, and connects with our own country's basic conditions, make a disscussion with our property system.The text contains five departments:The first part is an overview of the property tax, including the concept of property tax, the characteristic and functions. It also point out the property tax is for land, housing and real estate in its retain time, with the particularity of imposition object, stability, tax revenue adequacy and local features, was able to rise the increase government fiscal revenue, perfect the current tax system, adjust social wealth distribution, narrow the gap between rich and poor;The second part is the analysis of the theoretical basis of the property tax, include six doctrine: "fair", "benefit", " perfect tax system ", "deploy resources rationally", "management control", "financial income";The third part is expounded the abroad property system such as America, Britain, Japan, Hong Kong and Taiwan. Come to understand the international community and some areas of China property tax system foundation, basis, legislative model and tax policy, summary the similarity between them and where they can be used for our country reference by;The fourth part is the analysis of the feasibility and the necessity of our country's property tax, combine the current situation of our country's estate area, the estate evaluation, try to research the property tax is able to optimize the tax system, adjust the rich and poor, to definite can we impose the tax or not;The fifth part establish of the construction frame with our country's property tax system. And propose some own views of the common rules, legislation types and the submit measures with the property tax.