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Research on Maximal Difficulty of Property Right's Protection in Real Estate Taxation System Reform

TANG Ming(College of Accounting,Hunan University,Changsha Hunan 410079,China)  
Real estate tax is in essence levied on property right,and property right's protection is the law basis of real estate taxation system' good operation.But the structure of our country's real estate right is the urban-rural dual structure and the house-land dual structure,and various property right of city house property exists simultaneously,and leads to kinds of property issues in real estate market.Therefore,on the one hand the reform of real estate taxation system will be catalyst of property right's protection,and on the other hand property right's protection will provide real property taxation system reform with good legal basic environment.
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