| In our country, current real estate taxes are divided into four kinds:tax on holding real estate, tax on developing and managing real estate, taxes on transacting real estate and income tax. Also, real estate fees can be divided into four kinds: fees paid in the course of developing real estate; fees paid in the course of transacting real estate; fees paid in the course of holding real estate; fees of property management.The following are the problems concerning real estate taxes. First, the tax law is oflittleauthority. Second, the right of tax centralizes excessively on the central authorities of state. That causes local government to be very interested in levying fee prior to tax. The outcome is that the quantity of fees is much more than that of taxes. Third, the auxiliary regulation of tax is not amplify. That is mainly reflect in the real estate system of right register and appraise. Fourth, rent, tax and fee are not differentiated clearly. That is disadvantageous to distinguish the real estate system of rent, tax and fee. Fifth, this paper explains the problems of some kinds of real estate tax. They are land appreciation tax, tax on using the land of city and town, tax on occupying cultivated land, tax on regulating the direction of investment to fixed assets, tax on building, business tax, tax on maintaining and constructing the city, contract tax and income tax. The last, the system of real estate tax is handicapped exist other problems, for example, tax overlap and tax deficiency.There are four aspects of problem that exist in the system. The policy and law of the real estate fee has two problems. One is that many local government departments still not reduce real estate fee. The other is that the policy and the law excessively lay particular stress on economical means, replacing the administrative binding with economical binding. The links and items have four problems. One is that the amount of the links in collecting fee is great. It?s procedures are diverse. So are the items of collecting tax. Many fees lack the basis of law and coherent standard. The phenomenon of repetitive collection exists. New items of fee arise constantly. Third, the government actions of charging are not standard. The phenomenon of charging in disguised and indirect form exists. Fourth, the charge of monopolization trade hasn?t been changed. It still lacks transparency.111ACaused together by real estate taxes and fees, such problems hike up development costs and affect a healthy development of the real estate. Furthermore, the elasticity of charge is too big and encourage corrupt act.After analyzing the problems of real estate taxes and fees, this paper puts forward some ways to standardize real estate taxes and fees.To do so, we should observe some principles. We can draw on the successful experiences of foreign countries in the regard. This paper draws up the pattern and countermeasure of real estate taxes. The system of real estate taxes will consists of the following three parts: taxes on gaining real estate; taxes on holding real estate and taxes on transacting real estate. Taxes on gaining real estate have three kinds:tax on buying real estate, tax on consuming real estate and tax on occupying agriculture land. Taxes on holding real estate embrace real estate tax, vacant lot tax and regular real estate increment tax. Taxes on transacting real estate have two kinds: land increment tax and real estate business tax, Among it the land increment tax will be canceled in several years. After explaining those assumptions, this paper lists some interrelated measures. We need to deal reasonably with the tax distribution relation between central and local government. Land tax should be merged into land rent and be brought into the tax right of local government. In the field of real estate, the regulation tax on directing investment in fixed asset must be stopped to levy. We should lay down tax base.On standardizing and perfecting the real estate fees, this paper put forwa... |
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