| Chinese house reform began in 1980s and shows the house taxation system's ability not equal to its ambition when it deals with the real estate economy problems that are getting worse. It has become an urgent matter to bring forward feasible countermeasures for Chinese real estate taxation system reform according to the conclusions of house taxation economic analysis and the international house taxation system. Therefore, the research has also an important application value in policy practice.The objects of house taxation are land-improvements. Although house taxation thought is long standing, there are few public economists or real estate economics who analyzed or innovated systematically the theories of house taxation. This thesis analyses and interprets the major theories of house taxation such as the theory foundations, the economics effects and the law of tax burden's shifting and incidence of house taxation. Therefore, the readers can enrich the theory system of house taxation.Part 1 expounds the fundamental basis and function of taxation. The theoretical of house taxation is that why government can charge taxation on something and why taxpayers have to pay the tax. Government supplies productive condition by social duty so it can participate in allocation of which taxation is one. Because taxpayers get benefits from government public service, they should pay tax as compensation to government. Fundamental function just is the purpose of tax. There are income means and reconciliation means, and the latter is composed of reconciliation of income allocation and resource allocation.Part2 introduces origin and development. Embryonic forms of house tax in foreign countries were stove tax and window tax, and then the article gives some examples of representational house tax in several countries. Chinese house tax begun in Zhou period, passed several thousand years and have developed Chinese... |
