Title: Justification of Law Is Needed in Imposition of Property Tax in Present System of China's Real Estate Tax and Fee
Abstract: All taxes including property tax made from depriving citizens of lawful private property rights in compulsory.Only taxation possessing the legitimacy of the law will not become a violation of private property rights.Property tax law in setting up legally ranks too low,implicates the paradox of taxation levied on debt,and includes serious suspects of repeated tax.Imposing property tax lacks of justification of law before system reform of China's real estate tax and fee.
Publication Year: 2007
Publication Date: 2007-01-01
Language: en
Type: article
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