| Domestic and foreign scholars have comply with tax issues and tax issues for the loss of considerable in-depth research, and made a lot of research, but few scholars combine the two, revenue from non-compliance with the perspective of the loss of tax revenue analysis, this article is from this point of view to analysis our current severe loss of real estate taxes, and build a promotion to comply with tax and reduce the loss of tax policy system from the deterrent mechanism and incentive mechanism.The theory of real estate taxes legal system think that the structure of a well-functioning real estate market and the market economy can not be separated from a match, it can not be separated from real estate transfer tax and income tax with reasonable. At present, a number of academic experts of China's tax law from different angles or indirectly involved in real estate taxes to referred to the legal system, foreign real estate taxes for studies on the legal systems in terms of China's relatively mature, and has been formed to adapt to the development of the real estate market for the characteristics of the real estate tax the legal system. However, despite the real estate tax has many different legal systems, but in perfect formation and development of a number of common characteristics to China's real estate tax law is well learn from the experience, this article will be on these theories and Practice for details.The paper also procedure Act, as well as revenue from tax collection and analysis of the practice of China's real estate tax revenue loss of the causes of and proposed to increase the collection and management departments to strengthen cooperation in response. In addition, China's real estate tax reform faces obstacles not only from the legal system, taxation, but also some non-tax barriers, that is, supporting institutional arrangements also can not keep up.This article not only from the perspective of tax legislation, tax reform proposed by the design point of view of our real estate tax system to the specific operation, but also, from the sort of real estate and rent, taxes, fees, to strengthen the real estate property rights registration, to establish real estate valuation and pricing system point of view of China's real estate market and improve the tax reform measures. |
