The Research On The Propert Tax System Designan And Related Measures In China

The reform of the fiscal and taxation systems established hierarchical fiscal framework which based on market economy system in1994. This can not adapt to the requirements of the present economic development situation. At present, the local government does not have molding of local tax system, stable growth of taxation subject, but bears the large proportion of the financial expenditure. In order to make up the fiscal gap, the local government has to use of the land as finance, financing platform and other means to raise finance capital in order to maintain the normal operation of the government. In recent years, China’s real estate industry has rapidly developed; housing investment action gets great release. Face to the soaring house prices, rigid demand in high house prices surface powerless, it has become a serious social problem. In addition, China’s tax system structure exist problems too, for example, direct tax accounted for the proportion of tax revenue is little, and indirect tax proportion of the proportion of tax revenue is large. Collecting the property tax is one of the effective methods to solve these problems.Collecting the property tax is beneficial to break the "land financial" the deadlock and establish a good local financial system, to perfect our country’s overall tax system, and promote the healthy development of real estate industry, which is beneficial to local governments to improve the supply of public products. So collecting the property tax as soon as possible is a great significance to the economic growth of our country.Our country’s property tax based on units and individuals that have possession or use of the land, houses and attachments for levy object in the territory of the People’s Republic of China (Hong Kong, Macao and Taiwan except). As its evaluation value for plan tax basis, with a certain ratio, government collect the tax to house property, land use right or someone who have the right to use. Property tax is internationally with local tax nature of the categories of taxes, it is collected by most countries in the world. Property tax in addition to tax has mandatory, unpaid, fixed characteristics, and other common and special characteristics. Property tax has plenty of tax resource, in real estate appraisal value as plan tax basis. From the connotation, reflects tax benefit from the principle of reciprocity. Property tax levy object determines its distinctive local characteristics. Based on the property tax system construction in the course of the study, this paper mainly adopts the literature methodology, comparison method and qualitative analysis method. This paper analyses the local finance and real estate tax system existing problems in China,and solve this problem by collecting the proposed property tax. The innovation of this paper lies in the clear the meaning of property tax in China, puts forward the property tax system elements of the design ideas,a put forward constructive ideas about the need to perfect law and relevant supporting measures.This article was constitute by an introduction and four main components:In the introduction, it expatiates the policy background、economic background and expatiates the practical significance. In recent years our country in property tax research field of some representative literature. It explainsIn some representative literature in property tax research field in China., shows the artical structure,,lists the research method.and innovative ideas of property tax tax system design research aspects.The first part is about analysis for core conceptual. This part discusses the property tax the exact meaning, characteristics, theoretical basis, etc. in our country.The second part is about the foreign experience. According to many material, it introduce the saving grace about property tax of the United States, Britain, Canada, Japan and Hong Kong area.So we will reference their experience when we design property tax system.The third part is about our country’s property tax system design. This part expounds the matters about collecting property tax scope, tax rates, calculation tax basis in Our country’s property tax system construction process.The fourth part is about the related supporting measures on the property tax. For example, reforming land lease system, perfecting the property right registration system, promoting public budget work, establishing evaluation system and making the tax authority preparation.There are two innovation places in this thesis. The first, in a grass-roots tax workers from the point of view, in order to avoid possible problems on collecting the property tax, it must comprehensive design property tax tax system elements. The second, it discusses the reason that property tax can’t exist alone. It needs to perfect relevant legal environment, supporting measures, rigorous calculation, appropriate propaganda department cooperation and reserve talent.