Study On The Legal Issues Of Real Estate Tax Reform In China

In The Decision on Major Issues Concerning Comprehensively Deepening Reforms adopted at the Third Plenary Session of the 18th CPC Central Committee,it is clearly stipulated that "property-tax legislation and related reform should be accelerated at an appropriate time",and that "integrated credit and real-estate data platforms should be set up for information sharing among departments." At the Central Economic Work Conference,it is also pointed out that "house is built for use,not for frying." In order to curb the real estate bubble,various means such as financial instruments would be integrated comprehensively for the establishment of infrastructural institutions and long-term mechanisms which are in line with national conditions as well as adapt to the market.Therefore,it is for sure that property-tax legislation has been on the agenda,and there is no doubt about the coming of property-tax reform.However,as the focus as well as difficult issue of reform of fiscal and tax law,property-tax reform has become a hot issue which arouses controversies in different social lines and classes.Therefore,it is of great significance to have a study on legal system of China's real estate.Firstly,based on the analysis of property tax and other similar taxes mentioned in the process of tax reform,this thesis discusses the directions for property tax reform.Secondly,based on the elaboration as well as discussion of theoretical issues such as the legislative purpose and function of property tax,the legitimacy of property-tax law,its coordination of tax share,and its taxation scope,the thesis puts forward some suggestions for the building of legal system of property tax.Furthermore,from the perspective of perfecting the property tax system,the thesis points out that some related systems should also be established and perfected for the realization of fairness,justice and efficiency in the process of property-tax enforcement.Suggestions for three property-tax related systems are specifically elaborated in the thesis.They are valuation system of real estate,registration system of real estate,and collection system of real estate.