On Improving The Legal System Of China's Real Estate Tax

Nowadays, the real estate is an important composition of social wealth. To levy a tax to the exploitation, operation, possession, using and transferring of the real estate has been an important content of tax system throughout the world. However, the confusion of the real estate in our country has brought some bad effect on the social life. Taxation of real estate has played a decisive role in managing economy by the government and promoting the land resources' better distributed. Thus, it is very necessary to make the market of the real estate develop normally and continually. And perfection of the taxation of real estate is very important.At present, the system of taxation of real estate has been set up in our country, and plays an important role in accommodating economy and government's income. For the back of whole taxation system reformation, our current real estate taxation system is not suitable with the developing of real estate market. Thus, reform is needed.This article analyses the defect of the system of taxation of real estate from the problems of the system of taxation of real estate and introduces some beneficial experiences of the system of taxation of real estate in foreign countries, describes the necessity, aim and basic way of the system of taxation of real estate reform in our country.The article is more than 40,000 words, including five parts:The first part: Introduction on the Actuality and Defect of the System of Taxation of Real Estate. There are two parts in the content: introduction on the actuality of the system of taxation of real estate in our country and introduction on the defect of the system of taxation of real estate in our country. The aim of the former part is to give the background of the system and theory. And by the latter part, the author points the existence of the defect make the function of the system of taxation cannot be well exerted.The second part: the Academic Analysis of the System of...