The Legal Dilemma and Solutions over the Real Estate Tax Levy

Abstract

At present, there is still controversial in both legislation and practice in terms of real estate levy. Because of real estate tax levy of our country are facing many legal dilemmas, such as, the conditions for tax reform have not been met, the real estate tax itself is not ready, etc. Based on this, the writers analyze the reason for the legal dilemma of real estate tax levy through legislation, principle, collection and management level and others, and put forward the corresponding solution path to ensure the real estate tax levy without a hitch.