| Social equity is the ever lasting endeavor of human kind, and it's also one of the core values of the socialism. Also social equity includes political right, social state, education etc, but the rational wealth distribution is the premise and the foundation of the social equity. During more than thirty years reform and open up in our country, the economic development have got striking achievements, but the huge gap in fortune and income because of it have been derived attention of the Party and the country. Obviously, if this problem could not be controlled an solved successfully, the society wouldn't get the harmonious and the policy of reform and open up would not go to greater depth, also, the social equity would not be achieved. Because of these, how to control and reduce the gap in fortune and income have being the urgent question in our society now. The unfair of the fortune and the income is not a new problem. During the slave society and the feudal society, the unfair of the fortune and the income is the contact between the political privileges, so, in those societies this unfair was regarded as the normal condition. Modern times, the revolution of the bourgeoisie abolished the hierarchy in feudal society and made the equal political principle for everyone. But, in capitalism society, the unfair in fortune and income have made the equity in politics hardly to come true. Additionally, this unfair have initiated a series of social contradictions and social conflicts, the normal operation of the capitalism have been affected heavily. In this condition, west capitalism countries have changed the idea that only to be the "night watchman", began to intervene the unfair of the fortune and income actively, and the most direct and active policy is intervene the fortune by property tax.Now there are seventy percent of countries on the world have collected property tax, and the theoretical research on the property tax have been very matured in some of the west developed countries, and the property tax system has been perfected. But in our country, property tax has just stop on the theoretical research, there isn't the real property tax collection. Making a general survey, in domestic academic circle, the research on property tax is just on start-up periods and only research from the tax angle, laving the property tax as a main source of local government finance, the research on the relationship between the tax and the social equity is rarely. UK, as the earliest welfare state, its tax system is very perfect, especially on the property tax system. Laving the property tax could distribute the resources effectively, regulate the fortune distribution, also could improve the level of social welfare and the social equity. It is worth China learning now. Because of these, writer would analyze the history and the current situation of the property tax in UK. I would analyze the foundation of the property tax how to improve social equity and distribute the resources effectively. Through these experiences, I want to find a way that reasonable on theory and could improve the social equity and increase social fortune on fact. At the same time, because of the huge affection of the real estate on our country's economy, this paper emphasize to analyze the building tax in UK, through the analysis, we can conclude that laving the building tax have the active function to ensure the social equity and increase social fortune. |
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