Title: On Institution Choice of Property Tax Reformation
Abstract: Property tax institution has been adjusted and reformed many times in China,and gradually it has been formed comparatively completely.But with the development of social economy,it shows some inadaptability,and hence needs further improvement.So,how to levy property tax in a unified way is the key issue for the debate at present.For the content of adjustment,an ideal behavior is that current urban land use tax,property tax,city real estate tax and land value-added tax are combined and translated into a unified and normative property tax at tenure tache,but this is not a simple tax combination.The object of property tax is the land,buildings and construction on the land,and the tax base is property appraisal value or residual value of deduction from appraisal value.Institution establishment should be accomplished in terms of law and policy,price appraisal and supervision and inspection in order to ensure smooth implement of property tax reformation.
Publication Year: 2009
Publication Date: 2009-01-01
Language: en
Type: article
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