Faibrness Reform Of China's Real Estate Tax

Tax fairness is a fundamental principle of tax laws, also one of the goals in tax reform and construction. The real estate industry is a pillar industry of the country, but also a country's level of economic development an important manifestation. Real estate tax in the regulation of the real estate economy, regulation of socio-economic distribution, an important lever to achieve tax fairness. As China's rapid economic development over the years, residents of rapidly increasing the total wealth, and social gap between rich and poor has also expanded rapidly. Real estate investment in a new round of rapid expansion, housing prices climbing, the real estate market with the equity issues highlighted. The current real estate tax in the overall taxation system and the design of specific taxes there a lot of equity, Has seriously affected the healthy development of China's real estate industry and China's economic and social equity.China's real estate tax reform should be "simple tax system, a wide tax base, low tax rate" under the guidance of the basic principles, in all aspects of the real estate industry, reasonable tax system design,try to achieve the real estate tax fairness.This paper is divided into four chapters, the main contents are as follows:Chapterâ… deals with the basic theory of tax fairness, tax equity meaning and history of evolution,analysis of the theoretical basis for the principle of tax fairness, and government tax fairness factor.Chapterâ…¡from the tax system, tax system elements, collection and management in three areas, comparison and analysis of the international real estate tax system more equitable.Chapterâ…¢from specific taxes to set up and tax status of various sectors of the two aspects of the status quo of China's real estate tax system to analyze, analyze China's real estate taxation system and the design of specific types of taxes exist in equity issues.Chapterâ…£from the perspective of tax fairness to present my general idea of the real estate tax reform on China's real estate tax re-building, the introduction of elements of the property tax system and collection management of specific recommendations.