System Design Of Property Tax On The Purpose Of Improving Tax System

There are many problems in the current tax system of real estate in our country, such as heavy tax in circulation but light tax in retaining, repeating taxation, having no central local tax, unreasonable design in tax system. Property tax is very crucial to improve current tax system of real estate, and it is necessary to set up property tax system. The paper discusses on the mode and the design of property tax in order to offer reference for tax system reform of real estate of our country.Firstly, the paper explains property tax, introduces the system of property tax in many other countries and districts and learns from them. Secondly, it expounds the foundation of the property tax and comment on the mode of the property tax on the purpose of replacing the fees of land use. Thirdly, through studying about the principle and precondition of system design, the author thinks that property tax should be designed as a central local tax in the condition of cancellation of present tax such as house tax, urban real estate tax and urban land tax. And then having the system arrangement according to the factor of tax system such as taxpayer, tax object, tax basis, tax rate, the author analyzes the impact on government, consumer, bank and real estate company.