China's Real Estate Tax Law System Reconstruction

Real estate is a basic industry in a country. Real estate always plays an important role in national economy activity. Whether it is prosperous will influence its development of many other industries. At the same time, real estate tax has compassed an emphasis part in national economy tax system in the world. Because different country has different history ,culture , national situation and economy regulation and control aim, each country has many differences in the real estate taxation, though real estate tax plays a very important part in revenue income of each country.Chinese real estate tax law system is formed with the development of our economy and the reformation of taxation system. However, For the back of the whole taxation system reformation, our current real estate tax system has many problems: work power and wealth power of local government isn't universal, local finance is difficult, local self-determination right is limited, the status that real property tax, such as real estate tax, is taken as the main tax kind of local government don't fulfill; our revenue legislation administrative level is low, the majority of which is administrative law and administrative regulation, and different tax-payer apply to different law; the tax-payer in real estate tenure period pays for a light tax while pays for a heavy one in the circulation period. It is not good for earth's circulation and efficient using. What's more, our real estate taxation system has many problems, such as various tax and fee, unfair tax and bad counting way and so on. It also blocks further development of the real estate to a certain extent. Therefore, it is in a good need to perfect our current real estate taxation law system.The paper is divided into four parts to discuss relative law problems of our present real estate tax system.The first part is about the general analysis to real estate taxation law system. The part discusses the characteristics of real estate tax, the important role taken in market economy of it and the nature of our real estate taxation law relation.The second part is about our reference from real estate tax law system beyond the boundaries. This part mainly sets forth real estate tax law system beyond the boundaries and its reference to our China. Firstly, I introduce real estate tax law system of Hong Kong and Taiwan and some foreign countries. And then, I analyze and elucidate the reference from real estate tax law system beyond the boundaries.