FEATURES OF PROPERTY TAXATION IN PEOPLE’S REPUBLIC OF CHINA
Journal Title: Legea și viața - Year 2018, Vol 2, Issue 4
Abstract
Theoretical research of the system property taxation of People’s Republic of China is given in the paper. The corresponding groups of tax payments are emphasized: 1) property payments, defining as the taxation the real estate, what is different from land, and also the right on the transfer of corresponding property; 2) land-taxes; 3) transport taxes. The analysis of basic elements of legal mechanism of property taxes (payer, object, rate) is defined, that has given the opportunity to distinguish the number of their features: introduction to the action by administrative legal acts; the lack of the common systematized approach to the defining of the real estate, as an object of taxation (to the commercial and residential properties); giving legal domicile and place of work of a person, as a criterion of the tax rate size setting; selective input of real estate tax in certain provinces of People’s Republic of China; setting of property transfer taxes, setting of land value increment tax and taxes of the acquisition of vehicle, motor transport and vessels.
Authors and Affiliations
Andrey HRISTOFOROV
Keywords
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