Research On The System Design Of Property Tax In Our Country

With the rapid development of market economy and urbanization,Real Properties is gradually becoming the backbone of China's national economy. But the shortness of taxation system of our current Real Properties,such as heavy trading,low retain,unreasonable tax counting,narrow taxation,hold the new development back.Therefore,in order to standardize the taxation system, optimize the allocation of resources,shorten the gap between the rich and the poor and foster main tax of regions,we need to reform the property tax urgently.The paper,connected with the difficulties of levying a tax in no water rolling experiment of water meter and on the basis of the international property tax experience,proposes the basic principles of levying property tax, especially researches some relevant tax of current real properties,for example, its adjustment,scope,tax payer,tax rate design,exemption,tax paying, evaluation system and taxation of new and old houses,so as to give advices to China's property tax reform.