Study Of Legal Matter On Property Tax Imposition In China

In nearly years, there are increasing reports about"property tax", which has aroused great attention in society. The State Council has passed the opinion on May 2009, announces: deepen reform the real estate tax and research to impose property tax.Property tax is the oldest tax. Restricted by social economic development level and policy, the real estate tax of our country has got many defects and can not play its full role. With the rapid development of real estate, the investment is heavily. Reform real estate tax through imposing property tax will be an irresistible and imperative trend.In my article, I'd like to make analysis on the basic theory of property tax and specify the logical proofs and realistic significance of imposing property tax. After studying the foreign advanced experience, then make analysis on the necessity and feasibility. Combined with the status in our country, this text will discuss on tax framework design deeply, the factor of property tax such as taxpayer, object, arrange, the computation tax payment basis, the tax rate, and the tax revenue preferential benefit will be defined. Finally, expounds the well-coordinated measures in imposing property tax specifically in our country.