The Researches Into The Theorectical Basis Of Property Tax And Element Of Tax System

The property tax has already become the direction of the tax system reform of real estate of our country at present, The background of its reform is that a great deal of drawbacks exist in our country' s current real estate tax system , do not adapt to the healthy development of market of real estate of our country .The issue of the property tax is complying with the development of the market economy of our country: First , perfect the financial system of the system of tax allocation , set up the desirability of the public financial frame in the place ;Second , construct the urban management mode again , standardize the desirability of the operation mechanism of real estate market; Third, the fair property levies a tax, regulate the income distribution and desirability. However, the condition that our country levies the property tax is not still totally possessing, Still limited by in the distinct property right , restriction making such a great deal of factors as the relations between ownership and management of enterprises , etc. Its reform will go through longer period. Equally, the property tax is a double-edged sword, Its reform will undoubtedly exert a favorable influence on the economy of our country . But can produce some unfavorable influence on the economy of our country too because of the defect of the property tax itself. A lot of foreign developed countries have already levied the property tax. We can use for the experience that the property tax succeeds to levy abroad .Amalgamate and simplify the tax category, set up the property tax system of high-efficient . The author thinks we should set up the property tax as the tax category of local subject , And pin down the adverse effect that the property tax bring through setting up various kinds of supplementary measures. Think the range that the property tax is collected should lay particular emphasis on the city and small town at present in our country, should not include the countryside , At the same time , Our country should implement the low tax rate . This text, after analysing the background that the property tax issues and feasibility levied, levy the straight negative effects that may bring to the property tax to analyse. And has introduced the situation of the foreign property tax, have drawn the reference meaning in our country. The author base on the national conditions of our country, put forward designing and relevant supplementary measure of key element that the property tax levies further. The purpose of this text is to pass to property tax theoretical foundation discussion and design of the key element of the tax system , do more throughgoing and more painstaking research and thinking to the reform of the property tax.