China's Property Tax Levy Difficulties And Countermeasures

As an important tax, the property tax has received large-scale special studies since 2003 when the CPC Central Committee issued a resolution on"When the conditions are ripe, we will have a unified and standard real estate tax."We have already obtained a lot of results in theoretical research, however, the property tax for China is a new tax, and we still have a lack of research in the practical operation.The dissertation intends to introduce the nature, definition and theoretical basis of property tax, compare and analyze the different property tax purposes and the national situation across counties and areas, describe the property tax collection patterns and characteristics of major countries, and draw useful experience and lessons learned. On this basis, the author analyzes the basic environment in China, and makes clear the purpose of property tax collection in China, and discusses the various problems in the practice of the collection for property tax in China, in particular: land transfer payment issue, the rearrangement of real estate taxes and fees, the house property right issue, real estate value assessment issue and so on. Then the author provides ideas to solve these difficult problems, and designs the framework of the property tax system for the condition of our country.The paper is divided into six sections:PartⅠQuestion—Why the property tax in China have been unable to collect?PartⅡIntroducing the nature, definition and theoretical basis of property tax.PartⅢBy comparing and analyzing the property tax of different counties and areas for tax purposes and the related situation, and by introducing and comparing the model and features of the property tax in different countries, such as Unite States of America, Japan, Korea, United kingdom, China Hong Kong, China Taiwan, Russia, the paper provides information on the reference.PartⅣThe paper analyzes the basic environment in China, and makes clear the purpose of property tax collection in China, and discusses the difficult problems of the collection for property tax in China, in particular: land transfer issue, the rearrangement of real estate taxes and fees issue, property rights issue, convergence of old and new taxes and fees issue, real estate valuation issue. Then the author provides ideas to solve these difficult problems.PartⅤThe paper designs the framework of the property tax system for the condition of our country, including taxpayers, objects, tax basis, tax rate, the scope of tax incentives, tax administration.PartⅥTo review and sum up.