Title: Legitimacy of Property Tax Collection on the Repeat-sale House:A case study on the pilot reform of property tax in Chongqing
Abstract: The property tax is a new tool of macro-control combined-policy of China’s real estate market.The objective for the implementation of property tax is mainly to stabilize housing price,to prevent financial risks,to adjust the property redistribution of the inhabitants and to construct a new system for taxation in order to realize the smooth and healthy development of the national economy.It is the perfection on legislation of property tax collection that we can impose the property tax on the repeat-sale house.We may be study of the practice of the pilot reform of property tax in Chongqing.So we can demonstrate the legitimacy of property tax collection on the repeat-sale house in the practice.We can also demonstrate the legitimacy of property tax collection on the repeat-sale house in the theory.The ways include the evolution of the property tax and the rules of the law of the People`s Republic of China on legislation and the demands of the People`s Republic of China Concerning the Administration of Tax Collection.
Publication Year: 2012
Publication Date: 2012-01-01
Language: en
Type: article
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