The Research On Property Tax Legislative Model

With the property tax practice more and more illegal land expropriation, such as the violence on the emergence of illegal events, scholars or develop a new property improvements on legal reached consensus, but to make special is, the unification of property law to regulate the property tax levy, or through the simple modify the land administration law or the city the regulation to change the current is too confused and chaotic property expropriation system, but there was one dividing line between theory.This actually involves property tax legislation model selection problem, research and constructing the rational model of legislation to help establish a complete, comprehensive property tax legislation system provide theoretical support and supply system, and strengthen the property tax authority of implementation of law and justice, to protect the lawful property rights of citizens are not illegal violation.This article discusses our country’s existing collection of malpractice and the legislative model of property for reference foreign legislation is based on the experience of our country in the future on the property legislation on the cause of the legislative model and the feasibility is discussed deeply. The key lies in the concentration in the legislative model, and how the city house collection and rural collective land expropriation and unified in a special property tax legislation. Because in the traditional sense, as the urban and rural dual society structure exists, the two completely different property expropriation system for uniform standards and unity, whether it be operable questionable, this need from both theoretical and practical aspects to be further discussed and research. Also, for the property tax legislation jurisdiction of the dispute is also a difficult problem. According to the legislation law and the relevant provisions of the constitution, the state council "the ordinance has been regarded as a suspected of unconstitutional, and the future formulate special the fiscal revenue law, the state council is to give it the corresponding legislative power is a theory problem. In addition, make property tax law, how to deal with the current relevant property tax legislation such as "the land administration law," the building with tax compensation ordinance relationship, realize its mutual coordination and integration is also one of the research emphasis.Paper to China’s future tax on property legislation choice model of reason and feasibility of the legislation of the research, as well as property tax legislation jurisdiction, this paper In order to establish a complete, comprehensive property tax legislation system provide theoretical support and system supply, and to improve our legal system of property tax provide certain reference meaning and reference content.