중국 토지공유제하에서 부동산 보유세의 과세대상에 관한 연구

Abstract

Property tax, which is a representing local tax, is a major revenue source for most local governments and a policy measure that can control the real estate market. With such features, China also plans to legislate real estate tax act in 2018 as people voiced that property tax should be actively used to increase tax revenue of local governments and secure stable growth of the real estate market through property tax reform. However, many Chinese are also skeptical about levying tax on property ownership since China does not allow private ownership of land but public ownership. They argue that property tax should not be levied under the Chinese land policy that permits land usage right only. The issue on levying property tax in China is that whether land can be recognized as part of asset and, thus, be subject to property tax. Aware of this, the Chinese government started to enforce property law in 2007 as a system that would enable levying property tax under public land ownership. The property law made it possible for the country to recognize the land usage right as private asset. Nevertheless, controversy still remains over collecting property tax. However, the paper supports the idea that the land that is given the right to use can be seen as asset according to the property law. Therefore, with the position that property tax could be levied on the land in China that put in place public land ownership. it performed a study on the direction of the Chinese property tax in the days to come.