Legal Thinking Of The Real Estate Tax

Real estate taxes is a kind of property, in Western developed countries, which have become an important pillar of local finances,one of the control means for taking the government regulation is to narrow the gap between the rich and poor. Real estate tax system is formed in1994, has been more than twenty years. In recent years, with the rapid development of the real estate market in our country, the tax system is still in the lagging condition. Therefore, the problems of real estate tax have caused the social from all walks of life controversy. Under this background, the issue of the reform of real estate tax has begun a preliminary planning in the Third Plenary Session of the18th Central Committee of the Communist Party of China.At present, the real estate tax legislation in our country is still in the preliminary planning stage. This study is divided into four parts. This introduction mainly introduces the background、purpose and significance of real estate, the first part from the basic theory of real estate tax system analysis、characteristics and comparison of real estate tax several theory point of view, it have some issue. The second passage, through the analysis of necessity and feasibility of levying the real estate tax, it analyses the issue of the real estate tax, introducing benefit game about real estate tax levy. The third passage, introduced foreign real estate tax, combined our actual situation to introducing the existence of the real estate tax dilemma. Last section, through the analysis of the problem of the real estate tax, combined theories and practices, we can put forward the realistic significance of the real estate plan. This article from the four parts, through the comparative analysis, the combination of theory and practice, we put forward the realistic significance of the real estate tax levy.This paper mainly uses comparative research methods which are in the process of research, combination of theory and practice and so on. Combined with the national situation of our country on the basis of the current real estate tax levy, it finally expounds the realistic significance of levying real estate tax and provides some valuable reference for our real estate tax levy.