Research On Property Ownership Tax Law System

Since the reform and opening up,with the rapid development of economy and urbanization,China’s real estate industry has risen rapidly in the past ten years.With development,a series of social problem also arises at the historic moment,and the government relied on administrative command means to get the poor results,using legal means to regulate the healthy development of real estate industry,is the fundamental.Although levy a tax on real estate hold in China has a long history,but with the continuous development of economy,the current tax law with the guarantee of the local finance income,standard real estate market economic activities,adjust not give full play to the function such as national income distribution,thus consummates our country current real estate keep tax legal system is imminent.Under this background,this paper studies how to perfect the Chinese real estate tax law system.The main research contents of this paper are as follows:The first part firstly defines the relevant concepts of the real estate tax law system and summarizes its characteristics.Secondly,it is concluded that the real estate tax law system has the function of increasing fiscal revenue,adjusting resource allocation and narrowing the gap between rich and poor,which indicates the necessity of levying the property tax in China.In the end,this paper introduces the evolution process of Chinese real estate tax legal system from ancient to present.The second part,starting from the two aspects of legislation and practice,summarize the status quo,analysis of the problems existing in the real estate keep tax legal system in China,the main scope is narrow,the tax basis and tax rates set unreasonable,preferential measures is not science,law enforcement is imperfect and so on,analyzed the legislative level is low,in view of these questions,such as taxation is too concentrated and improper tax structure.The third part,analyze the United States,Britain,Japan and other countries and Hong Kong,Taiwan area in our country real estate keep tax law system,extracting its wide tax base,low tax rates,tax on land and building a unified and perfect laws and regulations and complete supporting measures etc.,to perfect our country real estate keep tax legal system to provide experience for reference.The fourth part,through the analysis of the above questions and draw lessons from foreign legal system,combined with China’s national conditions,it is concluded that to improve the legislative level,broaden the scope of tax,to determine the tax basis,practice the discriminating rate,preferential tax measures,establish and improve the corresponding supporting system,and strengthen law enforcement and security specific Suggestions on retaining tax law system of real estate in our country.