Countermeasure Research Of Property Taxes For Our Local Main Taxes

Taxes is the main source of state financial revenue, effective economic levers for state tocontrol economy, and also a powerful means of adjusting income distribution. It is necessaryfor Chinese taxes reform to ensure the financial strength of central government’smacroeconomic adjustment, and the ability to maintain local economy developmentautonomously. How to stimulate local government’s initiative to build a comprehensive taxsystem, and to improve the ability of local government financial revenue, has become themost important issue at this stage. The property taxes is the primary means for localgovernments to raise revenue since its inception. Especially with the economic development,local government is more need a stable and strong economic source. Property taxes not onlyhave a stable tax base, but also have a strong ability to adapt to volatility, and thus become themain choice of building a local main tax. In1994，China carried out the tax reform, compareto the commodity taxse, the income taxes and the property taxes reform is backward. Taxesbase is narrow, types of taxes are unreasonable, collection and management means isbackward, the income of taxes is low, so it is necessary to carry out the property taxes reform.Make the property taxes to the main tax of the local government, widened property taxes baseproperly, levy inheritance taxes and gift taxes, and strengthen the property taxes levymanagement, the local government will have certain taxes autonomy. This paper according toChinese current property taxes system, combine the national condition of our country,pointing out the insufficient of Chinese current property taxes system and put forward to howto reform and perfect our property taxes system. By analyzing the main features of theproperty taxes and drawing the collection and management experiences from developedcountries, this thesis demonstrated the feasibility for property taxes to be local main taxes, andfurther to clarify the related issues and solutions about Chinese property taxes reform.