Title: THINKING ON THE IMPOSITION OF PROPERTY TAX IN OUR COUNTRY
Abstract: Reform of current real estate taxation and imposition of property tax is one of the important issues of taxation system reform in China.This paper first discusses the basic conception and significance of property tax.Then,we point out the difficult problems existing in the current imposition of property tax,such as:vacancies in the ownership right of land,the disposition of land transferring fee,the determination of the rate of the property tax and how to carry on the property tax reasonably with the existing buildings.Through analysis,finally the paper gives some advice on imposition of property tax in our country.
Publication Year: 2007
Publication Date: 2007-01-01
Language: en
Type: article
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