Journal of Property Tax Assessment & Administration
Abstract
In 2003, the CPC (Communist Party of China) Central Committee’s Decisions on Some Problems in Consummating the Market Economic System (Jiang Zhemin 2002) stipulated that “to levy upon real estate the uniform canonical property tax when it is appropriate and cancel relative charges correspondingly.” Even now, however, research into the theory and practice of property tax systems has yet to reach agreement on the reform goals. This problem will directly affect the design of the property tax system and its implementation schedule. It is necessary to further discuss and study this problem so that an agreement can be reached between the theoretical circle of researchers and the practical departments in the near future.
First Page
23
Last Page
30
Keywords
Property tax reform
Recommended Citation
Hongying, C., & Guo, X. J. (2007). Discussion about Chinese "property tax" and its reform goals. Journal of Property Tax Assessment & Administration, 4(2), 23-30. Retrieved from https://researchexchange.iaao.org/jptaa/vol4/iss2/2
