Property Tax Law

Author: Liu Longheng
Publisher:
Publish Date: 2006-04-01
Features: Property tax is an important component of the tax system. Whether in ancient times, modern times, or the contemporary era, and whether in peacetime or wartime, property tax has always been a significant source of government revenue in China and a crucial lever for promoting social equity. In both developed and developing countries, property tax holds a vital position in the national tax system. Currently, in most countries (including China), while the annual tax revenue from property tax is relatively small compared to consumption tax and income tax, it still concerns the vital interests of every individual, the fundamental rights of taxpayers, the public interests of the state and society, and especially the financial interests of local governments. Therefore, property tax must not be taken lightly. Unfortunately, research on property tax and property tax law within China is very weak. This is detrimental to the improvement of China's tax system structure and the full realization of its regulatory functions, the development of national tax legal systems, the protection of taxpayers' rights, the development of national tax legal systems, and the protection of taxpayers' rights. It is evident that strengthening research on property tax and property tax law is both highly necessary and urgently required. We hope that the publication of this book will attract attention from both academia and the practical field to the study of property tax, thereby promoting in-depth research on property tax law.