On The Legal System Of Property Tax In Our Country

Since the 1990s, real estate sector of our country has obtained a fast development along with the reform of housing system of our country, which has been one of those national economy pillar industries of our country, and its healthy development has become one of important factors to the sustained and stable development of the national economy. However, compared with the fast development of real estate sector, the real estate tax system actually has not obtained a corresponding revision since it formed in 1994 after the tax reform; the existing real estate tax system hasn't been able to adapt the economic developing request. In a word, the real estate tax system of our country mainly contains such questions: the level of legislation is somewhat low; the tax code is changeable; the taxes and fees are not standard; the region which it covered is narrow and the crowd which is covered is narrow; the tax to rest on is unreasonable; the tax rate is unreasonable; the related supporting measure is imperfect and so on. On account of this, "the Central Committee of the CPC about Consummation Socialist market economic system Of Certain Question's Decision" passed on the Communist Party of China of Third Session which held in October, 2003 pointed out that: "To carry out the reform of tax system step by step; to advance the reform of tax revenue with steady steps according to the principles as: simplify the tax system; widen the base of tax ;the lower of tax rate and the strict collection. To carry out the reform of the town construction taxes and fees, levy a unity and standard property tax to the real estate as the condition is suitable, and cancel the related charge. "This decision caused universal attention of people all over, the property tax has been the question on tax reform agenda of China.On the establishment of the legal system of property tax in our country, this article made an exploratory study based on the summation of the domestic theoretical studies of property tax and the foreign experiences of legal system on property tax; it mainly contains the following four parts:The first part: An overview of property tax. First, the writer makes a clear concept of "property", and put forward my opinion and understanding on the property tax, established what do I study for, and expounded on the characteristics of the property tax. Second, I carding theories on property tax, made a deep-rooted theoretical argument on property tax. Then, based on analyzing and comparing five kinds theories of property tax the author concluded that the establishment of legal system of property tax in our country should be based on benefit theory and equity theory, and pay attention to theory of improvement of tax system and theory about government receipts, as prepared for the following theoretical study to do a good job.The second part: The inspection of the status of the establishment of the legal system of property tax in our country. This chapter pointed out that the current real estate tax of legal system in our country has a tendency of "pay too much attention on trading, and overlook the holding" by comparing three aspects of the real estate's tax burden which contains developing, transferring and holding. And then point out a number of drawbacks of real estate tax legal system in our country on holding of real estate such as: low-level legislation; the tax code is changeable; the taxes and fees are not standard; the region which it covered is narrow and the crowd which is covered is narrow and so on, which from three aspects of tax statutorily, tax equity and tax effectively. Based on this, the author points out the important meaning of build the legal system of property tax in our country. The foundation of legal system of property tax has important meaning in the following aspects: optimizes the allocation of resources; regulates income distribution; maintains social equity; improve the property tax system; regulates the local government income taxes and so on. Connecting the full text, this chapter plays a key role. The arrangement of the content and analysis questions are divided into two stages, so the author carried out in this chapter into more systematic analysis, as prepared well for this article to solve problem later.The third part: the legal system of property tax laws from various countries and regions on the world and there experience. Reviewing the property tax system of different countries and regions of the world, there are different regulations between them by different circumstances, though there legislative pattern can be roughly divided into two categories: the general pattern of property tax legislation and the specific pattern of property tax legislation. In this chapter, the author combed property tax laws of the United States, Japan and Hong Kong, and discovered that there primarily successful experience are a sound mechanism of legal protection, a basic principle of "wide tax base, less taxes, sub-categories and low tax rates", property system of tax relief, policies of reflecting social equity, the authority transferred to local government, comprehensive package accessorial measures and so on. Therefore, I argue that the legal system building of property tax in our country should not only consider the situation of our society, but also use international successful experience for reference. We should to be creative and step-by-step, so can we constitute the legal system of property taxation which can be in line with the level of economic development of our country at this stage.The fourth part: the consideration of building the property tax law for our country. At the previous part of this article, we have reviewed our country's actuality of building legal system of property tax. On the basis of that, this part is primarily put forward my own opinions of building our country's legal system of property tax by combing with China's national conditions and reasonably taking the advanced experience of other countries and regions. The main idea is as follows: First of all, establish the property tax fundamental of tax statutorily, tax equity and tax effectively. Secondly, guided by the three principles, particularly expound the taxpayer, the tax object, tax basis, tax rates, tax bite, tax controversy, tax period and location, and other elements of property tax from the substantiality and the procedure of property tax law. Finally, improve the accessorial system of property tax. The writer propose that we should establish a sound system of real estate registration and evaluation, moderately transfer legislative power to lower level and rationally distribute rights of benefit to provide a good operating environment for the actualization of our country's legal system of property tax.