China's Land Rent Tax System Problems And Countermeasures

Along with the gradual deepening of the reform about economic management system and the establishment of the socialist market economy, China's real estate market has become increasingly strong. However, many problems have appeared in the land transactions.A huge loss of state-owned land income exposed the backwardness of China's land rent, tax and fees system.Nowadays,On the one hand, perfect land rent, tax and fees system hasn't been completely built.Many economic means to adjust real estate havn't fully funded;on the other hand, the mess of land rent, tax and fees system is ubiquitous. Neath the macroscopy background that realty business is the basal, leading and mainstay industry of national economy, the reform of land rent, tax and fees system becomes more essential and significant. It helps to promote reasonable arrangement of land resource, to perfect land market and realize efficient, reasonable, sustainable land use.The paper starts from the basic concepts of land rent, tax and fees, analysises the structure and problems of China's land rent,tax and fees system. From the experiences of foreign land rent, tax and fees system,it researches the problems of China's land rent, tax and fees system and propose measures to solve those problems to speeding up the reform process of land rent, tax and fees system.Several following parts are covered in this paper as follows:The first part is mainly about theoretical foundation. with the basic concepts of land rent, tax and fees as the starting Point, the author analyzes the relationship among the land rent, tax and fees of China as well as its significance on the real estate market of China.In the second part, the author gives a detailed description of the status of our land rent,tax and fees, while analyzing in detail the existing problems of the system of land rent,tax and fees and their reasons. The discussion mainly includes three points. First, describes the structures of land rent tax and fees. Secondly, discusses the problems between the rent,tax and fees and their own problems , focus on the part of the land tax problems. Finally analysis the main reasons for the existing problems.The third part introduces the status, the main characteristics, management methods and experiences of the system of foreign land rent, tax and fees.The last part is the core of this paper. On the basis of summaring the previous three parts, the author puts forward the constructing principles and designing scenarios of China's land rent, tax and fees system. It discusses the new ways of land rent, newly buildes the land tax system from its three parts of acquisition, holding and Transactions. It puts forward new designing scenarios of land rent, tax and fees system and discusses some new taxes.