| The real estate tax is the tax that Many national levying generally ,is the important source of revenue for various countries local governments. In recent years, the reform of real real estate tax systems has been paid great attention and emphasis internationally. In China, the reform of real estate tax system is also beginning to be put on the agenda with the increasing of the significance of private property especially the real estate and the exposure of current real estate tax systems. In order to set up the real property tax system of new period which is the key problem in the real estate tax system at present, the paper aims at drawing lessons from the tax system of real estate(property) in the world, Moreover it provides a primary design to the revenue system and necessary measures related to the collection of property tax. After anglicizing the historical evolution of the real estate tax systems, the paper defines the development and change of the tax system of real estate of our country.Base on the investigations and examples the paper carries on positive analysis to the tax revenue burden and tax system structure s of the real property market, and draws a conclusion that the real property market burden is overweight which caused by the confusion of taxes and fees and conclusion that the tax system structure is "laying stress on flowing instead of making light of tenure". Through to real property every exhaustive investigation of tax category, the paper finds out the matter of the real property tax systems existence. To sum up, through the quantitative analysis of property tax, the paper provided the primary design of property tax system and the necessary measures of the tax.Because that the reform of China's real property tax systems is not merely a simple mend to the current tax systems due to its deep and board involvements, it is no doubt that the reform will contribute positively and profoundly to the democracy, prospering wealth and openness in China. |
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