Property tax for individuals — an unresolved problem

Abstract

The property tax of individuals is the most difficult to administer and unsolved problem of the current Tax Code. In this regard, from December 2005 to the present, about 50 different amendments and additions have been made to the current Tax Code, but it has not yet taken on a finished form. It can be said directly that the relevant articles of the Tax Code are so intricate that even specialists often have difficulty understanding them. In addition, individual norms also contradict the actual situation and reality to some extent.