| Coming from Hong Kong, Real Estate Property Taxes is a Borrowed Word, which means a tax imposing to maintain states, and requires the owner or lessee to pay for a certain amount of tax for the land,housing and other real estate in accordance with certain annual rules.The amount of the tax payable increased with the real market value of elevation. The understanding of the meaning of the Real Estate Property Taxes includes the interpretation of the concept, the nature and characteristics.Originated in the West Countries, but the modern sense of the emergence of real Estate Property Taxes is the late seventeenth century.so far, there are more than 80 countries that levy REPT among those 200 countries around the world. While In practice, REPT is playing a very prominent role in finance, policy, regulation function and macro-control means.The situation of real estate taxes is rather complex and chaotic, judging from the status quo of the legal system on China's real estate taxes, we have problems and need reform and improvement in the tax payment stages, items of taxation, regulations, scope.and the ratio of taxation.At present, China is brewing on a large property tax system changes, Proposed in this background, firstly, REPT meets the needs of the existing legal system of property taxation,also the levy will also help improve the existing Real Estate Tax Law. Due to the fact that the source of revenue of the local government relys excessively on the land transfer payments, and the low local tax contribution rate of and the lack of the main tax issues etc, The levy of REPT is the need of improving our existing sources of revenue structure of local government, and will also help to improve it, and the levy of REPT is also the needs of balancing of wealth, promoting social justice and the certify for local revenues and improvement local public service quality.In China, the levy of the REPT is necessary and urgent. As the REPT is still being studied, and the relevant legal system has not yet been introduced, Based on the fact of the foreign situation and the situation of China-related research, the article proposed the legal conceiving related to the REPT on the taxpayer, the scope of the exemption of REPT, the tax ratio, the tax basis and the levy responsibility of REPT... |
