China Real Estate Possession Tax

In recent years, the reform of real estate tax has aroused great attentions. One reason is that the current tax system has many flaws, the other is some new situation appeared in the real estate market - price rising far beyond people's capacity. Therefore more and more many people pay more attention to the real estate tax, with the hope of realizing effective regulation by tax. Regarding of this, in October 2003, the central government proposed the plan of the property tax reform, and the discussion about it is extremely warm for a while. The article has been finished under such background.The aim of the article is to point out the flaws of current tax system and provide useful suggestions for the reform of the real estate occupied tax in China by theoretical researching and assessing to current tax system. The article used both positive analysis and normative analysis, making the second as the main method of research. There are four parts in the article:The first part is the theoretical analysis of real estate occupied tax. Based on the concept of real estate and the relationship to taxation, it points out there are two characters in real estate occupied tax: impose on storage quantity and impose frequently. Afterwards it analysis the reason to real estate occupied tax from four aspects: the benefit theory, the social policy theory, the ability principle and the efficiency request. And then discussed the tax burden from traditional viewpoint and new viewpoint. Finally analyzed the influence that real estate occupied tax to the economical movement and the social justice.The second part is the international comparison of real estate occupied tax. First analyzed the two kinds of establishing pattern. Then compared the real estate occupied tax system in countries from the taxpayer, the tax object, the tax basis, the tax rate, the tax preferential benefit and the tax evaluation, finally summarized rule...