Research on the Dilemma of Property Right Law Basis in Real Property Tax System

The schedule of tax system reform of real property tax from testing stage to formal implementation cannot be decided for a long time,for the lack of clear real property right as the force.The release of Real Right Law of China provides a legal basis and preparation for real property tax reform,but it is far from solving problems of the absence of law basis.The structure of China's real property right is the coexistence of urban-rural dual structure,house-land dual structure,and various property rights of house in cities.We can foresee that the levy of real property tax is the driving force of property right protection jobs,and property right protection in turn provides a good legal basis for the levy of the tax.