Research On The Legal Issues Of Levying Residential Property Tax In China

The current Chinese real estate market has many serious problems, such as house prices rose sharply, excessive investment expansion and many houses are vacancy, which need specification adjustment by unified legislation. The third plenary session of the 18th communist party of China had clearly put forward to speed up the real estate tax legislation and reform in the right time. It has a important practical significance to research the establishment and improvement of real estate tax law system and promote the healthy development of the real estate market under the deep research of current Chinese real estate market.This thesis define the residential property taxes from the perspective of jurisprudence, and comb the representative point of view about residential property taxes between academia and practice. Then on the basis of the references, this thesis put forward the proposition that China has the necessity and legitimacy of a residential property taxes and then argument the possibility by domestic pilot and foreign experience.This full thesis is divided into five parts. The first part is an overview of the residential property taxes. By define the property taxes and the residential property taxes, the scope of this thesis’s core problem is clear. The review about residential property taxes between academia and practice make this thesis based on achievement. The second part put forward the core idea that China has the necessity and legitimacy of a residential property taxes, and prove that residential property taxes is the need of perfect the property system, the need of implementation of social peace and the need of strengthen the regulation of China’s real estate market. Residential property taxes in China has clear legal basis and it accord with the current land system and tax system in our country. The third part expounds the situation of residential property tax pilot in Shanghai and Chongqing, mainly from the differences of policy content and achievements. After that, this thesis deeply analysis the reason of those achievements and inductive the revelation. In the forth part, this thesis gives a further argument about the possibility of residential property tax by taking the example of that tax in America, Japan and Russia. The last part comes the preliminary legislative idea of residential property tax in China, and make the frame design of the system from legislative principles, taxation elements, management, dispute settlement mechanism and supporting facilities.