A Discussion on Relevant Issues about Levying Real Estate Tax in China

Hong Zhang

Abstract


This paper chiefly focuses on the name of taxes in constituting China’s real estate tax system, its connection with former taxes, and tax payers. The author puts forward some personal opinions on these issues. For example, the tax should be named as real estate tax. Cancel the urban land-using tax and the land value-added tax. Combine the house tax and the urban house tax. Reform the farmland occupation tax and retain the land-contract tax.


Full Text: PDF



Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.

Journal of Sustainable Development   ISSN 1913-9063 (Print)   ISSN 1913-9071 (Online)

Copyright © Canadian Center of Science and Education

To make sure that you can receive messages from us, please add the 'ccsenet.org' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.