Property Tax Legal System Design Research In Our Country

The commencement of the property tax is a hot topic in recent years. Whether in politics, academia, or common people, the discussion about property taxes are uninterrupted, all kinds of news, commentary and rumours also often been made public. These articles are even the contradiction with each other. Someone think that the property tax is benefit for the national economy, others think that the property tax is the flood beast; Some people think that the property tax will greatly restrain property speculation, also someone think that there is little impact on prices because of the property tax.No matter the commencement of the property tax is good or bad, it will cause significant influence to the life of the people. This paper is sure that the property tax is necessary, on the basis of it,we analysis the China’s real estate tax system present situation, proposes the China’s real estate tax system is in narrow range tax and wide free range, the tax basis is not reasonable, the house property of the current tax system "heavy circulation, light keep". Comparative analysis to the property tax of foreign tax status, and hope it can provide reference to the property tax law system construction for our country.This paper analyzes the difficulties of the colletion of the property tax, and puts forward the corresponding solutions. After collecting the difficulties in solving, the article puts forward that the property tax legislation in our country should choose individual property tax legislation mode of mixed separate legislation, That is the legislation mode of unity ShuiMing, but the provisions of specific tax elements. Later, the tax elements of property tax is analysised from the taxpayer, levy object, levy limits, plan tax basis, the tax rate and other several aspects are discussed in this paper. At last, from perfect property registration system, and improve the real estate appraisal system, carrying out effective tax collection and on other aspects of the property tax levy in China is put forward to the corresponding measures to construction plan, for our government, The study will provide effective reference to the successful implementation of the tax system reform of real estate, Also, It will provide effective reference to building of perfect property tax legal systemand,It has a strong theoretical and practical significance.