Research On The Property Tax Of China

With economic development and urbanization process accelerated, real estate has become one of the pillars in our national economy, directly pulling a few related industries and indirectly pulling dozens of industries. However, the shortcomings of the current real estate taxes are too low in possess, base on unreasonable taxation system,imperfection of tax system and unscientific tax elements have gradually exposed ,and these shortcomings have seriously harmed the development of the real estate industry,it must be reformed. By Analyzing the role of property tax and imposing the property tax can eliminate these shortcomings. Property tax is improve and perfect for the curret real estate tax system.By studying the property tax of the United States and comparisons with other countries (regions) property tax, try to find a suitable property tax system in China's national conditions. Proposing that China's property tax levy has some problems,work out the implementation of China's property tax program and property tax levy of timing and other issues.This article focuses on study of the framework for property tax which has more differences in the present researchers.The sugestion puts land transfer fees, deed tax, stamp duty and retain the original links of the real estate property tax, urban land use tax and city real estate tax into the the property tax, while the land value–added tax is not incorporated into the property tax. Analyzed the existence of old and new property tax levy of the tax system interface issues and cancellation of land transfer fee after how to solve the issue of land transfer for effective exploration. The article has another amphsis,key elements of our property tax has been designed, will introduce extended to rural areas .It has been designed the different proportion of real estate taxes between having paid the land transfer fee and not having paid the fee.Designed the unique tax relief for property tax policy according to size,and sevral suits of real estate. The real estate value assessment make use of mass assessment. In the timing of property tax levy from the "virtual transport" to the pilot project in Shenzhen city and finally to develop a timetable for doing a widely preparatory work, in five years property tax will be imposed on a national level.