A New Viewpoint:Property Law and the Levy of Property Tax

On the basis of notations of Property Law and the property tax and their legal relationship,this paper analyses the significance of defining the property as well as the levy scope of property tax.Seen from both the theoretic and the realistic aspects,the property tax is supposed to be independent of the land transfer and adopt the small-caliber levy mode.Though it is hoped that the property tax can suppress the price of real estate,however,we can take it as an unrealistic fantasy.The maximum advantage of property tax is the improvement of local financial system rather than the real estate market which is closely related with people's livelihood.