Our Property Tax To Start The Relevant Issues

Property tax is a kind of tax concerning about the propertyownership, which is accounted by the value or the rental of the property.Property tax belongs to the category of taxation towards preserving theproperty. Property tax is an ancient taxation, assessed upon in manydeveloped countries around the world. With the high-speed developmentof the country's real estate industry, the existing real estate tax system isalso out-of-date. So the starting-up of the property tax has been picked upto the agenda. We must take one thing with another for a new starting-up taxation.As far as our country's existing real estate tax system is concerned, howcan it obstruct the development of the real estate industry? Once theproperty tax began, what kind of result could be expected? All thesecomplicated and important problems need to be analyzed in the theoryfirstly. " The stone of other's mountain, can offend the jade", this textstudies the international use for reference of the property tax to drawlessons from the problem again. "Take its essence, leave its bad draff",after absorbing the good experience and localizing the property tax inChina, the suitable property tax can supposed to promote thedevelopment and reform of the market economy in our society more.Then the article turns to the domestic economy, studies the necessity,condition and principles of the property tax starting-up. On thisfoundation, it puts forward some aggressive policy suggestions and theimplementary steps further. This article can be divided into four parts: Part 1: Basic introduction to the current real estate tax system,affirmed the advantage of the real estate tax in every special period,during the taxation's transition. Then article clearly points out theshortcomings of the current real estate tax system that needs to beimproved. The tax burden of the real estate enterprise mainly isconstituted by the tax and rent charge. The article analyzes the problem ofthe tax system from a new way, which is the phase of the real estatecompany for taxation. Totally, paying tax has three phases: the real estateinvestment phase, the real estate exchanging phase, the real estatepreservation phase. Moreover, the establishment of tax system has greatrelationship with the progress of democracy, legal construction ofeconomy and social development. It is obvious that current real estate taxsystem in our country played an important role in relocating the resource,such as land and house. But with the fast development of the real estateindustry, and the socialism market economy progress further deepening,the existing real estate tax system become out-of-date. The existentproblems mainly have a few aspects: 1.The tax burden of the real estatetax system is inequity in each link. 2. The inconsistency between insideand outside tax system is against citizen's treatment principle.3.As for thetax confusion mutually, repeated constitution and excessive charge,business enterprise can not stand heavy burden.4.Narrow tax scope,unreasonable tax accounting and the weak ability for accommodation ofthe real estate tax system. Part 2: Detailed discussed the property tax international use forreference, making out the good preparation for our country's property taxstarting-up, through mastering the successful experience. The propertytax of all countries (regions) varies greatly, including the tax item, thecollection way, tax accounting method and the tax economic effects.Under this background, extensive investigation to conclude the summaryexperience in all countries, combining the actual circumstance of ourcountry to carry on the localization reformation, putting forward furtherunderstanding of the property tax, our country's financial and tax systemstructural reform could benefit a lot. Mainly introduced the circumstancesin countries (regions), such as the United States, Germany, Canada,France, Japan, England, Hong Kong nation (region) according to relatedtaxation laws openly. Part 3: The treatise has a detailed discussion about to the necessity,principle and conditions o...