Research on the Improvement of China's Property Tax System
Abstract
Property tax is not only a necessary supplement to income and commodity taxes, but also can play a unique role in equitable social wealth and raising local revenue.This paper argues that at present, China's property tax system is not sound enough, the supporting system is not complete, the scale of revenue is small, and only property tax and urban land use tax are levied on the real estate tenure link thus making the tax burden on the real estate tenure link low and the regulation effect is poor.
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DOI: http://dx.doi.org/10.18686/fm.v8i3.8992
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