2003Unpublished venueRequires access

The reform of system of property levy tax

Lou Ai-hua

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Abstract

Property tax is an old tax.It is one of the three moderm tax system.It is a direct tax.It is dificult to be transfered and concealed.At present,property tax is a auxiliary tax in our tax system.It exists so that it can make up the short-coming of circulating tax and house property tax.In the future,property tax will be a very promising tax.This article analyse the problems in the property tax,and raise the countermeasure on the property tax system.

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What this paper is about

Property tax is an old tax.It is one of the three moderm tax system.It is a direct tax.It is dificult to be transfered and concealed.At present,property tax is a auxiliary tax in our tax system.It exists so that it can make up the short-coming of circulating tax and house property tax.In the future,property tax will be a very promising tax.This article analyse the problems in the property tax,and raise the countermeasure on the property tax system.

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Available abstract

Property tax is an old tax.It is one of the three moderm tax system.It is a direct tax.It is dificult to be transfered and concealed.At present,property tax is a auxiliary tax in our tax system.It exists so that it can make up the short-coming of circulating tax and house property tax.In the future,property tax will be a very promising tax.This article analyse the problems in the property tax,and raise the countermeasure on the property tax system.

Key concepts: Tax reform, Value-added tax, Tax credit, Indirect tax, Ad valorem tax, Property tax, Direct tax, Tax avoidance

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