The Difficulties and Countermeasures of Chinese Property Tax Levy
I think the property tax should be levied in China by referencing the common practice of other countries in the world.The levy of property tax involves a series of problems, like as the reform of land transferring fee system, the adjustment of relevant departments pattern of interests, the unclear property right, property assessment system, the difference between the new and old real estate, and so on.In order to levying the property tax successfully, we should implement pension system of land, reform some existing tax system, clean up the real estate charges, perfect the property registration system, improve the real estate value assessment system, define the level of tax burden rationally, treat the new and old real estate fairly etc.
Property tax Real estate Constraints ”Real right law”
Wu Yunfeng
Jiangxi University of Finance and Economics,Nanchang,330013
国内会议
南昌
英文
267-273
2010-10-30（万方平台首次上网日期，不代表论文的发表时间）