AN Tifu, GE Jing:Related Issues on the Legislation of Real Estate Tax

Abstract  The Decision of the Third Plenary Session of 18th Central Committee of Communist Party of China(CPC) put forward new requirements and deployment for the reform of real estate taxation. This paper discusses the remarkable new issues of the real estate tax reform in the next stage from several perspectives such as the concept structure, the return of tax legislation, real estate taxation and tax burden stabilization, real estate taxation and the unified registration system of real estate, the real estate taxation and the cropland property right reformation, etc. After a thorough discussion, this paper lays out the four-layer concept structure of real estate tax and the legality principle, finds out that tax burden stabilization and statuory taxation principle are the foundation of the real estate taxation reform and the unified registration system of real estate is the premise of the levy of real estate taxation reform and points out that the farmland property right reformation will put forward the real estate tax reformation.

Key words： Concept of Real Estate Tax      Legislation of Real Estate Taxation      Tax Burden Stabilization      Statutory Taxation Principle

Source: Finance & Trade Economics , No.8, 2014