The Study Of Theory And Practical Revenue Management On The Property Tax System

The aim of this paper is to research the theoretical basis, specific measures and relative policies in order to perfect the property tax system of our country. Through describing the current situations of our property tax system and analyzing its features and its problems and causes, we should build a scientific, tight and complex property tax system. Meanwhile, we must follow our real conditions to use the international experience and combine the request"Levying a unified and standardized property tax"in the 3d Party Sixteenth.This paper includes five parts.Pate one: Property tax essentials. Firstly, I introduce the history of the property tax system in the whole world. Its development is a long time process. It completes a matching progress that makes the tax from single to multiple. Secondly, I note what is the property tax and its classification and its nature. The property tax is not a tax name, but a tax category in the entire tax system. It differs from the sales tax and income tax in some aspects, such as tax targets, tax bases, tax links and taxpayers. The property tax aims to property itself and its target is the property stock in the community. It is a direct tax and has a good talent to become the main tax revenue of local government. At last, I introduce the background and the meaning of this paper.Part two: Property tax theory. At first, I introduce the main theoretical according and setting principles. Nowadays, we have four main theoretical according. They are the interests by the 17 century European scholars, the...