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House Property Tax Reform in China under the Background of the Rule of Law Running the Country According the Law

  • Journal of International Business Transactions Law
  • Abbr : IBT
  • 2015, (13), pp.77-99
  • Publisher : The Institute for Legal Studies Dong-A University
  • Research Area : Social Science > Law > Private Law > International Commercial Transactions Law

陳志 1 李苑玉 2

1중국 서남 정법대학
2중국서남정법대학

Candidate

ABSTRACT

As an important property tax, the actual operation situation of house property tax not only has significant impact on China’s macro‐economic, but affects the perfection and the balance of the entire taxation system vitally. Although China’s economy is developing sustainably, the degree of opening to outside world is going deeper and deeper and people’s living standard has been greatly raised, it still cannot be ignored that there are some factors of the existing taxation system haven’t been well adapted to the economic development, which makes it an significant step to boost the economy by reforming the taxation system. At the same time, the idea of “Running the country according the law” also has given the taxation system reformation new connotation and essence.

Citation status

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