A Study Of Chinese Property Tax System

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 on the real estate remark, 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 : "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 our country' s property tax, attempt to offer the reference basis for tax system reform of real estate of our country.This text detailed discussed the property tax international use for reference, making out the good preparation for our country' s property tax starting-up, through mastering the successful experience. Basic introduction to the current real estate tax system, affirmed the advantage of the real estate tax in every special period, during the taxation' s transition. The government has simplified the taxes and fees in real estate for several times and improved it in certainly degree, but there also are many problems such as the higher taxes and fees in real estate and the unreasonable system for it. And what' s more, the taxes during the holding the real estate is lower, the range of collecting taxes is too cramped, the basis of calculate the taxes is not reasonable, and the design of the tax rate is not flexible. Under this background, extensive investigation to conclude the summary experience in all countries, combining the actual circumstance of our country to carry on the localization reformation, putting forward further understanding of the property tax, our country' s financial and tax system structural reform...