| In November 2013, the Third Plenary Session of Eighteenth Central Committee proposed to speed up the reform of real estate tax legislation and timely boost". In June 2014, the Central Committee of the Communist Party Politburo Meeting examined and approved the "deepening the reform of the fiscal and taxation systems overall plan", which has further cleared to deepen the roadmap and schedule of the reform of the fiscal and taxation systems, requesting that in the year 2016, the key work and tasks to deepen the reform of the fiscal and taxation systems will be basically completed, and in the year 2020, the modern financial system will be basically established. As the central determine the perfection of tax system locks, Real Estate Tax is the central key and difficult point for this round of tax reform. At the same time, whether to establish the responsibility system which makes the governance adapted to its expenditure, or to further clarify the division of the central and local income, it should be carried out after completion of the relevant tax reform, especially when Real Estate Tax is the main tax of local taxes, one of the direct relationship between the subsequent reform legislation success or failure. In recent years, with the steady reform of market economy system, the real estate industry has achieved rapid development in our country, which has become a pillar industry of national economy, driving the high-speed development of the related industry. At the same time, it also caused many problems, for example, it causes the unreasonable structure of the housing market supply and demand, the rigid needs are not being met, there are more vacant housing and serious waste of resources, etc. As one of the tools of market regulation, whether taxation is synchronous with the development of the market or not directly impacts on the growth and health of the market. And the current Real Estate Tax system design is based on planned economy system, it is difficult to meet the needs of the development of market economy under the condition of the real estate market, its main performance are:the real estate trading tax is particular stress on, and the real estate keep tax is lighter, especially personal housing be exempted from tax, this is not consistent with the development of the market economy requirements. Tax for individual keep housing failed to play any role, the regulation of tax function can’t give fully play, Real Estate Tax Reform is imminent.In this paper, on the basis of the literature at home and abroad, using the empirical analysis and normative analysis method, this paper expounds the theoretical basis, historical evolution of real estate tax, etc., points out that the main problems of real estate tax in our country and puts forward the basic ideas of reform. In this paper to the study on the proposed new taxes, and on the relevant taxation elements of new tax design, also an example of data for the new tax base assessment values, and calculates the applicable tax rate analysis. In addition, in view of the residents’ housing tax related issues are studied, Discusses the tax burden of residents ability, basic living demand deductions, scale of real estate tax under different reform etc., put forward the feasibility of the scheme. Whether in theory or in practice, to promote China’s real estate tax reform, improve the system of real estate tax, and promote the healthy development of the real estate market has certain significance.There are 7 chapters in the article, describing real estate tax theory, historical evolution, reform necessity, reform train of thought, after the reform of tax to set up and design, the supporting measures of the reform of tax system elements etc.The first chapter is introduction. It is mainly to describe the selected topic background, research significance, the structure arrangement, research methods and innovation and deficiencies. It also generalizes the research situation and development of real estate tax at home and abroad, making an overview of relevant circumstances from both theoretical and practical aspects of the property tax. Under the background "speed up the reform of real estate tax legislation and timely boost", this paper based on Real Estate Tax as the research object, which is building keep tax. The research scope is limited to building with land, making the article more targeted research.The second chapter mainly discusses the theoretical basis of real estate tax. By referring to the "land benefit theory", the "public finance theory" and the function of estate from the angle of resource allocation, the paper does research and discussion for the theoretical basis of China’s real estate tax. Taking the characteristics of our country into account, the relationship between the real estate tax and land use rights, land transfer fees and property costs are discussed, and the relevant issues of tax levy are discussed as well.The third chapter introduces the history of Chinese real estate tax. Starting from the evolution of the real estate tax, it reviews the development process of the property tax, and the changes and development which are summarized and analyzed are divided into three periods:separate levied period, parallel collected period, and the merger collected period. In the basis of analysis, it points out that the merger of the two taxes levied is not a new matter, which will lay the foundation for the key of the reform.The fourth chapter analyzes the necessity of real estate tax reform. Through the real estate tax policy provisions, it points out the current real estate tax problems:the policy basis is not suitable for the economic development needs, the scale of real estate tax is low, the tax structure of the real estate market is not conducive to the healthy development of the real estate market, tax design is not conducive to the function of tax, the pilot effect of the housing property tax is not obvious. And then it leads to the necessity of real estate tax reform. The reform is of great significance for deepening the reform of fiscal and taxation system, solving the problem of land finance, reducing the gap between the rich and the poor, promoting the healthy development of the real estate market, and so on.The fifth chapter puts forward the basic ideas of real estate tax reform. It includes the reform goal, the reform key, the reform difficulty and the countermeasure, the reform path, the reform effect analysis and so on several parts. The main purpose of the reform is to raise the local financial income, and to adjust the distribution of the wealth of the residents, rational allocation of land resources. The focus of the reform is to set up a tax combining land and real estate, to levy on residential housing, to scientifically set the tax basis and to reform related tax problems. The difficulties of reform are the problem of tax burden of residents, the problem of residents’ basic housing demand, and the exist of contradictions between tax legislative power and local conditions. This chapter puts forward the countermeasures to solve the problems, in particular focusing on the analysis of the residents’ tax burden and the basic living requirements of the residents of tax deductible. In addition, it also puts forward the idea of the reform of the relevant taxes and fees, then the reform path is explored, and the effect of the reform is analyzed.The sixth chapter is about the design of the relevant tax elements of the new taxes. The major tax elements such as taxpayers of business real estate and residents’ housing, the objection of taxation, the taxation basis, the tax preference, the tax rate, etc. are analyzed and discussed, and specific policy recommendations are put forward. According to the data of D city, it makes calculation analysis both on the tax base assessment and the applicable tax rate. The conclusion is that Business real estate tax should use different tax rate for the different industries, and residents’ housing should use central amplitude proportional tax rate, with the specific rate chosen by people’s governments of provinces, autonomous regions and municipalities directly under the central government. In addition, combined with the real estate tax levy closed surface, personal housing real estate tax rate and current direction of tax reform, it puts forward that cancelling the land value-added tax reform program is the best scheme.The seventh chapter puts forward the establishment and improvement of real estate tax reform. It includes the establishment of information sharing system, the establishment of tax base assessment system, improving the tax system and so on. What is more, it puts forward specific suggestions:The first is, through real estate management department to set up property list, through the public security departments to establish family information list, and through the tax authorities to establish tax information interaction platform, aiming to implement multi-sectoral co-management mechanism of tax sources of information. The second is that the local government should form an evaluation agency, and to take the method of bulk evaluation of tax base assessment. The third is to build a new tax collection and management mechanism, to set up a new tax collection and management process, and using more of social credit system, to meet collection and management needs of the real estate tax, in particular, the residents’housing tax.The innovation points of this paper mainly include the following points:The first is to carry out the study on the tax burden of the resident taxpayer. The main source of real estate tax has three parts, including the value of their own house, the use of real estate income and other income of residents. Combined with the number of housing each family own and the use of real estate, the tax burden of taxpayers is analyzed, and through the utilization of relevant data, the paper tries to apply the appropriate tax rate and taxable amount of our country’s residential real estate tax to calculate the reasonable range, and puts forward relevant suggestions. The second is a thorough study for the deduction of basic living needs of residents. With the development stage of our country, the author puts forward that in the early state of the real estate tax reform, it is necessary to set up a certain basic living needs, and after the real estate tax system being mature, we could gradually cancel deduct, finally realizing the comprehensive tax policy recommendations. In this paper, the basic housing needs of the deduction method is analyzed in detail, and taking the relevant data of D city as an example, through the calculation of data, it is concluded that the standard of living area per capita is the most feasible. At the same time it also sets policy for over 60 family, lost family alone and left-behind children special family about duty-free for the first suite. In addition, through the analysis of the reality of China’s tax levy, it points out issues of tax deduction on living requirements like family property information untrue and impossibility to check the problem of estate in other places. And it puts forward a variety of ways to determine the home real estate information, the establishment of a national network of tax deduction information library, as well as the identity card number as the only code of tax deduction. The third is that a real estate tax reform should be carried out simultaneously with the relevant tax reform. Through theoretical analysis and data calculation, the supporting reform program has been compared and selected, and the final determination is to abolish the land value added tax as a real estate tax reform program. At the same time, the reform of real estate tax system elements are scientifically designed, and in particular, through the use of simulation assessment data of D city, the real estate tax revenue, tax basis, and applicable tax rate are analyzed and calculated, pointing out applicable real estate tax rate range for the D city. And then it calculates the applicable scope of the national tax rate.The shortcomings of this paper are the country’s real estate tax can not be accurately estimated, and the size of the tax cost can not be reliably measured. When performing data calculations, only taking part of the data as a reference in D city to achieve a rough estimate of the national situation, it needs further examination for the accuracy and guidance. In addition, the research scope is limited to retain link tax of land and property related on the land, but retain link of land, real estate development and trading links tax are not studied.To sum up, combining to the goal of the fiscal and taxation system reform in our country, the paper draws lessons from mature countries of practical experience in the field of real estate tax system, and considering the speed of reform efforts, development and endure degree of society, and the interests of all parties as a whole, it makes an in-depth discussion and research on the difficult problem of the reform of real estate tax legislation, and proposed operable solution that accord with the characteristics of the current development of our country, as well as providing reference for the implementation of the reform.
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