On April 29th, the 47th academic salon of law school was held successfully at Koguan Building 301 room. The theme is “Problems and solutions of real estate property tax legislation” and the speaker is Prof. Liu Jianwen. Prof. Zhang Shouwen who is dean of Law School, Prof. Guo Li who is vice dean of Law School, Prof. Gan Chaoying, Prof. Chang Pengao and the other teachers attended the salon.

Firstly, teacher Liu Jianwen simply introduced the legislative changes of real estate property tax in China and distinguished the real estate property tax and property tax, and further analyzed the wide impact of the real estate tax from two aspects: the history and current situation.

Subsequently, Prof. Liu analyzed the current problems about reforms combined with the location and function of combined with real estate property tax. He proposed the contradiction between real estate property tax and land-transferring feesand another seven important questions.

Later, Prof. Liu put forward the construction of the legitimacy of the real estate property tax reform based on thecurrent legal framework. And he pointed out that if we want to solve the problem between the land public ownership and land public ownership and double taxation, we need pay more attention to the construction of the legitimacy of the real estate property tax reform.

Finally, Prof.Liu Jianwen answered the question that was asked by Prof. Guo Li and Prof. Gan Chaoying, it was a problem about the land use rights will be renewed automatically in the future. Professors further discussed on the law conflict of real estate property tax, the function of the real estate property tax law and other issues . Then the salon ended successfully.

This academic salon enhances the academic exchanges between teachers, and it is helpful for teachers to understand the real estate property tax reformfrom different aspects. Besides,it also provides a way for the future development of tax law in our country.

Translated by: Tian Kun

Edited by: Tian Yajuan