The origin of property tax

On June 5438+ 10, 2003, the Third Plenary Session of the 16th CPC Central Committee adopted the "Decision of the Central Committee on Several Issues Concerning the Improvement of the Socialist Market Economic System", which pointed out: "Where conditions permit, a unified and standardized property tax will be levied on real estate, and relevant fees will be cancelled accordingly." As a result, the word property tax has entered the sight of the people.

In 2004, many people thought that the conditions for levying property tax were not mature, and it was still limited by many factors, such as clarifying property rights, rationalizing property rights relations, rectifying and evaluating intermediary market, clearing up real estate taxes and fees, determining tax adjustment subjects, reforming land ownership, and piloting ahead of schedule, which would take at least three or four years.

At the China Finance and Taxation Forum in 2005, the Minister of Finance proposed that "the Eleventh Five-Year Plan" will vigorously promote the tax reform and improve the tax system, and one of the tasks is to gradually introduce consumption tax and property tax.

065438+1October 18. In 2006, Wang Li, an official in State Taxation Administration of The People's Republic of China, said that the conditions for levying property tax were not yet met, and the property tax was first introduced in the late 11th Five-Year Plan.

In March, 2007, Xie, director of China State Taxation Administration of The People's Republic of China, said at the "2005 China Finance and Taxation Forum" that during the 11th Five-Year Plan period, China will actively and steadily deepen the tax reform, including the reform of urban construction taxes and fees, the steady implementation of property tax, and the corresponding cancellation of related fees.