The Property Tax Base And Tax Rate To Explore

There is an unreasonable phenomenon, which is the low proportion of direct tax and the high proportion of indirect tax, existing in China’s tax system structure. This phenomenon seriously limits the function of the property tax, which is not conducive to build local tax system. In recent years, with the rapid development of the real estate market, the real estate tax system needs to be further perfected. There are more than10kinds of taxes in real estate tax system of china, but only property tax and town land tax in the real estate about maintain link taxes."Light, heavy flow" of the tax pattern in the real estate market is not conducive to the formation of stable funding sources for local government and the healthy development of the real estate market but fuelling speculation in real estate. In order to give full play to the functions of the property tax, and improve the real estate tax system, tax reform has become an important content in china’s tax system. The core of tax reform is the taxation elements about the design. Therefore, the key to reform is to solve the property tax, mainly about unreasonable taxation elements as well as related issues in design. There are some problems still existing in china’s current real estate, including the low of tax rate, a narrow range of tax base and the unreasonable of tax calculation basis as well as the limitation of collection technology and so on. In view of these questions, the article points out china’s real estate tax plan should be based on the tax of real estate appraisal value ultimately, and the levy scope should be expanded to the housing stock, and raise taxes appropriately within a reasonable tax burden interval.In theory, the research object is retained clearly under the premise of real estate from the two major tax rate both plan tax basis and elements in the form of the general rules and choice. In practical, by investigating the actual situation from other countries, the article mainly studies tax elements in design and selection of concrete application practice in the other countries. The results show that most of the national real estate tax system is given priority to keep link tax with real estate, with using the proportional tax rate and selecting plan tax basis for real estate appraisal value. In empirical aspect, this article, takes Anhui province as an example, design the property tax rate in the reasonable range from the micro family property tax burden. Through the analysis, we conclude that Anhui province real estate tax rate changes in the reasonable range of0.66%-0.66%. In order to perfect China’s real estate assessment system, the article finally put forward the corresponding policy recommendations and supporting measures in the AD valorem duty tax on the basis of international experience for reference and revelation, in AD valorem duty tax idea.To sum up, the property tax system design elements is the core of China’s real estate tax system reform. Only through select and design the reasonable property tax and tax rates, can we ensure the property tax give full play to the function of policy effectively. This will be a suggestion for deepening the reform of China’s real estate tax system and perfecting local tax system construction.