Study On The Reform Of Property Tax In China

The property tax is the general name of tax which taxes on the property owned or disposal by taxpayers. The property tax, the Commodity and Service Tax and the income tax constitute the modern tax system. After the founding of New China, the private property deleting the legal status and the less of property tax source have led the lag of property tax system's construction and the incompletion of the property tax. After the Reform and Opening, the current property tax has not complied with the needing of the economy development. It is important to reform the property tax. Although facing great difficulty and challenge, the reform is the only choice. This will affect China. A number of countries have reformed or would have reform the property tax which has led the scholars' deep study. Based on these theories and experiences, this paper hopes to find a way for reform which complies not only with the trend of property tax reform but also with national conditions.There are seven parts in this paper. The first part is introduction. This part introduces the background, Significance and aim of the paper. It also includes the common concept definition and the literature review. The second part is the theory analysis for the property tax. It analyzed the theoretical basis, properties, function, end result and effect, which were the theory base for further study. The third part analyses the present situation and the problems of property tax in China. It includes the history analysis, the present situation analysis and the problem analysis, which is the base to design the reform. The fourth part summaries the international experiences of the property tax in the world. It finds the use for reference and revelations for China by analyzing the characterizes of property tax and the experiences of property tax reform. The fifth part is the direction for Chinese property tax reform. In this part, it supplies the forecast of the reform and analyses the effects. The sixth and the seventh parts design the real estate tax, the inheritance tax and the gift tax. It is the feasible reform designing.This paper uses the normative analysis. It points out the direction of reform of property tax in China by analyzing the theory of property taxes, property tax status in China and the international model of a mature property tax reform. It is important not only for improving the building of our tax system, but also for China at all levels. The main innovation is: designing the framework for property tax reform by the learn from the results of theoretical study at home and abroad, and designing specific collection and management programs of the real estate tax in areas such as the information collection, value assessment and levy and management measures in Shandong province as an example.