Abstract:
With high house prices, property tax levy in the nearfuture has become a hot topic.This paper studies the case of property tax levy, traces the historical origins of property tax, studies the reasons andanalyzes the real estate tax levied in the special circumstances of China, and with comprehensive use of comparative law, exemplification and other examplesof ways to get a clear understanding among many kinds of opinions, ultimately we can get a conclusion that the timing of real estate tax levy is not mature,and the present phenomenon is just the previous conduct of the government.