| From 1778 to the present,the property tax in the UK has gone through 240 years of development.During this process,it has encountered various problems such as small tax base,unreasonable tax rates and even be resistant,but It is constantly improving.The property tax system in the United Kingdom has gradually improved.The property tax in our country has only been collected for 67 years from 1951 till now.The original real estate tax and land tax were merged into property tax.Later,property tax of the industrial and commercial was merged into the industrial and commercial tax.In 1984,the property tax was resumed full collection,including the real estate tax and land use tax.Compared with the United Kingdom,the construction of China’s property tax system is still under continuous exploration.Britain is a centralized country.The central government has the tax legislative power and most of the tax collection and administration power.The taxes directly related to real estate in the UK are Council Tax and Business Rates.Among them,the Council Tax is about the ownership of the property.The Council Tax is a few kinds of tax that the local government has autonomy.This has reference significance to the local tax collection and management under the tax distribution system of our country.The article introduces the history of British Council Tax and its current development status,and compares it with the real estate tax in China,and finds that the tax policy of Council Tax is relatively consummate and has rich experience in discounts and reductions,property value evaluation and tax collection,tax management mode.Taking the essence and discard the dregs of the British Council Tax,combining the problems of real estate tax collection with "the small tax base,high vacancy rate,distinct regional differences",formulate and consummate China’s property tax system.Tax the retained property,and eliminate unreasonable tax burden,expand the scope of appropriate tax reduction and exemption and improve the related system of property tax.This not only guarantees local fiscal revenues,but also can effectively adjust the redistribution of wealth. |
