The Path Selection About The Reform Of The House Property Tax Law System

The current rapid development of the real estate market is over fasting and heating. Thehouse prices are still Soaring, The effect of the estate’s macro-economic control is not verysignificant.In a country’s economic life tax make a role as a economic leverage. Under theconditions of Modern law house property tax has the function of adjusting the gap betweenthe rich and the poor; Optimizing the allocation of resources. And raising finance income.And to maintain favorable lever, safeguard fair competition in the market, the market mainbody reasonable profits, maintain the real estate market order to play its important role. Sinceentering the2010, the government enhanced the regulation of the real estate market, however,it didn’t have obvious effect on it. Although there’re many reasons, the main reason is that ourhouse property tax legal system isn’t perfect, and it has a negative influence on theregulation.Thus, the reform property tax of become the focus in our nation.This paper is divided into four parts:In the first part,writer introduce the current property tax legal system From the point ofview of the concept, origin, and the necessity of the reform. the basic question of The legalsystem of China real estate taxes are briefly summarized. From five aspects, the writer pointsout the necessity of the reform of the house property tax. In the second part，the writeranalysis of present situation and the existing problems of house property tax law system.Through to the rightness evaluation of the reform in Chongqing, Shanghai pilot houseproperty tax, writer point out the pilot of the house property has limitated influence. In thethird part，through contrasting and analysising property tax legal system of the westerndeveloped countries and China’s Hong Kong and Taiwan regions, according to its advancedexperience, the writer get the enlightenment from our current property tax. In the fourthPart，the writer around the legal system to talk about the perfect feasibility Suggestions.From the legislation, enforcement, hearing procedure etc are expounded the author’spointment on the Path selection about the reform. And puts forward some constructivesuggestions of perfecting the legal system of house property taxes, thereby improving housing property. tax on the status of local taxation, the tax adjustment role plays, houseproperty tax can be an important source of local fiscal revenue.In short, the house property tax through the theory and practice of analysis, seeks to useeconomic theory of argumentation the legal basis of house i property tax ssues related tohouse property tax legal system to clarify the confusion faced by the theory and practice, forour house property tax improvement of the standard to provide some recommendations on thehouse property tax has some theoretical and practical significance.