Study On Real Estate Taxation Of China

The real estate is the important pillar industry of our national economy, the development of the real estate is one of the important strong points that the national economy increases continually and steadily. Whether what the tax system of the real estate is made plays an important role to development that the real estate could be healthy rationally. Our country's present real estate tax policy has not been doing any adjustment all the time since 1994, its already obvious lagging has been on the real estate market, do not accord with the international practice either. So, the Third Plenary Session of the 16th Party Central Committee held at the end of the year of 2003,announces"Decision on perfecting several questions of market economic system of the Central Committee of the Communist Party of China",among them refer to clearly:"Implement cities and towns build reform of taxation expenses, condition levy and unify the normal property tax to real estate when possessing, cancel having something to do to charge correspondingly. The property tax should be levied on earth, is still in the stage of fermenting at present. I Study on Real Estate Taxation of China through being right, attempt to offer the reference basis for tax system reform of real estate of our country.This text proceeds from tax revenue of real estate of our country, have explained and studied about definition and basic theories of the tax revenue of real estate of the tax revenue of real estate of our country, and through analysing our country's present real estate tax system, point out the problem of the current real estate tax system of our country; Then the author suggest that it is necessary for our country to levy the property tax, and has expounded the fact that our country levies the theoretical foundation of the property tax; And then author gives a feasible frame of China property tax.