The Research Of Legal Issues For House Duty Pilot

Real estate is related to national economy and people’s livelihood. It is an important part of national economy. It has very important status in the national economy. Our country is in a regional of integration, urbanization of developing rapidly. The developing of economy depends on real estate business extremely. Real estate investment accounted for more than20%of the total GDP is evident in our country.With the rapid development of national economy, real estate also got off as an important industry in the national economy indispensable. However, there are some problems behind the development also, and we cannot ignore.After2006the development of the real estate market overheating is beyond the too rapidly to meet the needs of people living and reasonable investment, house prices are soaring and appeared more speculative investments disturbed the normal market economy. Although the government has reformed real estate market macroeconomic regulation and control but failed to achieve the expected control effect ultimately. Now real estate has become a pillar industry of national economy in China, It played a positive role in development of national economy, and its residents living environment, the improvement of living conditions, However,, there is some problems to be solved for real estate industry in our country. For instance, investment scale is too large, commercial housing prices rose too fast, the commercial housing and affordable housing has the problems such as conflict, unreasonable structure of commercial housing, These problems result "hard to buy a house, empty city" wait for a phenomenon in many place of the country.Xi Jin ping, general secretary of the proposed the "Chinese dream", food, clothing, live, line as the basic element of people’s life,"house dream" is the basic element for most the contemporary Chinese. Having Housing is the common aspiration for Chinese people especially. In Chinese culture, getting married and starting one’s career are the most important things as an adult.As the18th session of the central committee of the third plenary meeting has convoked, according to the spirit of the meeting, our government will deepen reform comprehensively, will reform of economic system around the market closely in resource allocation decision role, adhere to improve the basic economic system, modern market system and the macroeconomic regulation and control system, to speed up the transformation of the pattern of economic development, speed up the construction of new country, push the economy more efficient, more fair, more sustainable development. And pointed out that to speed up the real estate tax legislation and timely reform clearly, speed up the reform of resource taxes. As an important means of regulation, the tax in the national economy have played an important role just as a lever, has a balance effect to the economic, past the fact that experience shows that the property tax and other developed countries.Past facts and other developed countries’experience tells us:maybe we can Set up the property tax In the form of legislation, through taxation the main current social contradictions will de solved effectively, and the gap between rich and poor can be adjusted, for more it is good to optimized resource configuration, also opened up a new way for the central and local governments to raise fiscal. And the property tax levy can also hit the speculation, speculation behavior, measures for the real estate market to safeguard fair competition under the market economy, security in the housing market the main body of legitimate and reasonable interests, also can promote the healthy development of the real estate market is reasonable, is the escort of housing industry development in our country, promotes our country economy further forward steadily.This paper expounded mainly on real estate tax, can be divided into four parts, firstly tell the property tax concept, historical background, and then explore the present situation in the real estate industry in our country. At the same time, draw lessons from foreign policies and regulations on real estate tax on summary and analysis of the final draw legislative points and pay attention to the problems in the real estate industry in our country. Get advice on property tax. Specific to be told as follows:The first part:we introduce the concept of property tax, historical evolution, the necessity of the reform of property tax, and current real estate tax law system in our country, point out there are problems arising from the execution of the current real estate tax law system, and we analysis the necessary for property tax from multiple aspects.Property tax is based on housing levy object, and is according to the housing tax on residual value or rental income for tax calculation basis, tax a property tax to property owners. Taking tax to the house owner existed since ancient times in China. The earliest can be traced back to the Zhou dynasty. Since the founding of new China, began in the early founding of property legislation issues of exploration and research. Especially in the beginning of2011, as the important position of industry in the national production of origin and the emergence of new problems in recent years, the new situation, countries become more and more importance to the healthy development of real estate industry, formally opened for the real estate tax reform, identified in Shanghai, Chongqing into two pilot cities to explore the property tax reform, both respectively according to the real estate market and the residents’ income, the actual situation such as building ownership issued the trial measures shall be formulated and the relevant system started a property tax reform, officially opened on part of the personal housing property tax, a move that is pioneering, it shows that the reform of housing system in China formally gradually towards the direction to the individual housing tax, can be said to be China’s real estate tax reform entered a new stage of development.The second part:we analyze the present condition of the property tax legal system and the existing problems, mainly introduces the pilot property tax reform situation in Chongqing, Shanghai, and analyze the interim results, through analysis on the problems exposed in both the property tax pilot and its limitations;Problems existing in the current real estate market is a complex and urgent must went up from the fundamental solutions, relying on the past simple administrative orders or economic adjustment is not fundamentally solve the urgent problems, so that the property tax reform is imperative, the property tax is different from a period of "restricted","price" as a kind of fiscal and taxation system, is to control the whole market system, let the real estate market macroeconomic control back to the orbit of rule of law, the real estate market macroeconomic regulation and control as a question of law and not just the economy for research, under the precondition of rule by law for the rights and interests of all stakeholders to provide necessary protection of the law and conform to the requirements of the law of market economy and makes the reasonable benefit of any participation main body will not be deprived. On January27,2011, the Shanghai municipal people’s government issued by the "Shanghai to carry out the part of a personal housing property tax pilot interim measures", the Chongqing municipal people’s government issued the "Chongqing municipal people’s government on the part of individual housing a property tax pilot reforms of interim measures" and "Chongqing city management detailed rules for the implementation of individual housing property tax collection marks for individual housing in our country the prelude to a property tax pilot reform, is the landmark in the history of the development of China’s housing system of an event, but also a great event in the development of the fiscal and taxation systems. For three years since the "Shanghai model","Chongqing model" have made certain achievements, although the form and is appropriate content varied from but they have certain representativeness.The third part:we introduce the European and American developed countries of property tax law system, and from aspects of the system, purpose and property tax legal system in our country has carried on the contrast analysis, through its advanced experience and reasonable system of learning and discovery, for our country property tax legal system reform have certain enlightenment;Britain’s "the property tax system" as the first country to start a property tax in the world, Britain has a relatively complete and mature system of property tax, real estate keep tax it into "municipal tax" and "business"."Municipal tax" is a kind of the local tax. It imposes much according to the capital value of collecting the "property".The property tax is a traditional local government tax. The local governments according to their respective actual situation to determine the tax rate and tax according to law, the tax is mainly used in the public area of education and public services. The property tax rates shall be formulated by the state, and local parliament, according to the needs of the local fiscal, so tax rates around the high and low range, and over time may also have a small adjustments. Implement goals should take learning advanced experience and at the same time, combined with the actual situation in our country’s attitude in stages to make the goal of real estate tax. In our country at present the actual situation of the main objectives are to control as the main purpose, because the current our country involve the issue of property is mainly in the following aspects:1) the income growth rate and house prices rise in the number of gap to widen, the gap between rich and poor, through property tax to narrow the gap between the rich and the poor.2) the high price of house prices forcing or attract more house property owner to the nature of the property from the assets are turned to the investment assets and investment way caused serious waste of social resources.3) To improve the local fiscal system, at the same time to increase our local governmentThe fourth part:we talk about the feasibility of the perfect legal system,, judicial discussion analysis from the three aspects such as legislation law enforcement. And we expound the thinking of real estate tax reform, the writer aims to through the legal means to perfect the legal system of property tax, which in turn makes the real estate tax better play to the role of the regulation, and become one of the important source of local fiscal revenue, so that the local governments to get rid of the awkward on buying and selling land increase fiscal income.In the aspect of legislation, we need to strengthen the construction of real estate tax legislation system construction, expanding the scope of the tax base wide. At the same time, we need to establish the real estate tax for preferential tax policy and flexible tax system. In terms of law enforcement do our strength to tax management, strengthening the rights of the tax law enforcement, adjust the property tax preferential tax;In judicial aspects, we need to comply with the legal requirements, establish and improve the property tax legislation, law enforcement hearing procedure strictly.To sum up, this paper tries to through economic legal theory and the analysis of the current real estate tax practice, to discuss possible problems in the real estate tax law system, and points out that the legal disputes arising from the property tax reform and legal loophole, explore the real estate tax reform in the nature of the problem in both theory and practice, and further puts forward reasonable Give suggestions for the perfection of legal system of property tax in China and the system reform. for the future real estate.