A Study On Legal System Concerning Property Tax In China

This thesis is focused on the legal system concerning property tax. Itforwards that we should levy property tax to develop and unify the real estatetax system after introducing the Chinese real estate tax system and itsshortcomings. And the principle frame is designed on the basis of the basictheories of property tax and foreign property tax system.The first chapter introduces the Chinese real estate tax system and itsshortcomings. Firstly, the taxes in the processes of developing, trade andholding of the real estate are listed separately. Secondly, the shortcomings ofthe current real estate tax system are put forward that the legislation level istoo low;the taxation foundation is unreasonable;the taxation scope is toonarrow;disposition of tax categories is irrational, such as repeated taxcategories, repeated taxation;taxation structure value the trade process anddevalue the holding process, and taxation policy is different betweendomestic and foreign persons or entities;and supplementary measures of taxlevying and management are uncompleted. So we should levy property tax todevelop the real estate tax system.The second chapter describes the meaning, theory basis, and practicalsignificance of property tax. Levying property tax in our country could helpto form a unified and standard real estate tax system, limit speculatedactivities and guide the health development of the market, raise thegovernment revenue and enhance the economic sustainable development,adjust the wealth assignment and safeguard the stable society, optimizeresources disposition and improve the economic development, and beconsistent with the international tax system.The third chapter says the international experiences of property tax. At first itbrings forward the global legislation pattern, and then it introduces theproperty tax system of America, Japan and Hong Kong. In the end it sums upthe experiences to be referred by us.The fourth chapter is the most important part, which is the designing of ourproperty tax system. Firstly, it points out the principle of equality andefficiency. Secondly, it makes some disputable problems clear. Thirdly, itdesigns the basic frame in detail. Fourthly, it suggests the construction of thesystem environment.The study way is vital to the thesis. The study way of this text is mainlydocumentary references, combination of legal research and practical analysis,and comparing research.Though research in this thesis, the author hopes to solve the disputableproblems concerning the property tax system in theory and practice, andrender references to the levying and designing of property tax, consummationof complementary measures, and construction of system environment.