关于我国物业税立法

【Abstract】wWw.shuoshilunwen.com In October of 2003, the Third Plenary Session of the 16th CPC Central Committee convened ,and " the decision of the CPC Central Committee on the improvement of the market economic system"was formulated and passed. Aiming at reforming and improving the tax system, the conference proposed "the country implements the cities construction tax and the charge reform, and begins levying the unified and standard Real Estate Property Tax on the real estate in appropriate condition,and at the same time, cancels the corresponding charge".From then on, China’s Real Estate Property Tax legislation was officially on the agenda. National policy, the Constitution and the theory of taxation provide an adequate theoretical basis for levying Real Estate Property Tax and realistic needs call urgently for the introduction of Real Estate Property Tax.The leving of Real Estate Property Tax will be beneficial to improving the Chinese tax system structure, guarding finance crisis, reducing disparity between the poor and rich, controlling land resource, stabilizing real estate market price, and standardizing the government behior.Real Estate Property Tax is a kind of property tax levied by the country on legal person or natural person who possess real estate according to real estate assesent value. In most developed capitalist countries, Real Estate Property Tax is a major local tax. There are two main options of national legislation style, individual property tax or general property tax legislative style. China’s real estate property tax legislation should be the ideal choice of individual style mixed separation of Property Tax.This article thoroughly discusses the theoretical problems related to Real Estate Property Tax legislation, produces an accurate definition of Real Estate Property Tax, fully proves the necessity of the Real Estate Property Tax, analyzes the essential factors of Real Estate Property Tax in detail by the author’s practical experience of many years in the tax revenue work, and carries on the exploration and the design of the taxpayers, the taxation object, the computation tax payment basis, the tax item, the tax rate ,the tax payment link, the tax payment deadline, the tax revenue preferential benefit.This will provide the powerful reference for our country Real Estate Property Tax legislation.Real Estate Property Tax depends on the well-coordinated system. First , the real estate appraisal system. US’S Realestate Property Tax establish above perfect highly effective appraisal system, therefore US’S property appraised the system also is an object which our country’s Real Estate Property Tax payment appraisal imitates .Second, real estate property rights system. China’s chaotic system of property rights in real estate redevelopment is imperative , especially the non-state-owned property should be protected by law. Third , the tax registration system. Immovable property tax is a fairly special tax to administer, and should be distinguished from ordinary tax registration and implement universal registration system. Fourth, legal responsibility system. Real Estate Property Tax liabilities include administrative and criminal responsibility . Improved the legal responsibility system has great significance in maintaining normal order of Real Estate Property Tax obligation. Fifth, the legal relief system of taxation. The forms of taxation relief mainly include administrative complex, administrative proceedings and national compensation. improving the legal relief system of Real Estate Property Tax is conducive to safeguarding the legitimate rights and interests of taxpayers.