The Research Of Chinese Real Estate Tax Reform —based On The Perspective Of Fairness

The Third Plenary Session of the eighteenth Communist Party of Chinese who made several important decisions put forward that, we should improve the tax system, deepen the tax reformation, optimize the local tax system, and gradually increase the proportion of direct tax. Real estate tax not only belong to the local tax, and belong to the direct tax, and it’s reform is a big action of tax reform. The decision of The Third Plenary Session of the eighteenth Communist Party of Chinese also presented that speeding up the real estate tax legislation and timely introducing the reform, indicating that the real estate tax reform imminent. Furthermore the real estate tax reform "idling" over the country started from 2003, and from the year 2011, property tax reform started a pilot in Shanghai and Chongqing with their respective scheme. The signal of reform is put out. Real estate tax legislation is being carried out in wildly beating gongs and drums, is expected in 2016 will be appropriate to introduce. The real estate tax reform is a big action under present circumstance.First of all, Real estate tax as the property tax as a direct tax, shoulders the responsibility of regulating wealth distribution, adjusting the wealth gap that exists between the rich and the poor, to promote social equity functions. But the current real estate tax system there is emphasis on circulation light retain, levy range is not wide and many other issues, not to improve the function of the gap between the rich and the poor, the Gini coefficient has been inhigh China.Secondly, the real estate tax as a local tax, should be the main source of local fiscal revenue, and distributed by the local government in improving public services. But the current real estate tax accounts for a very small proportion of local finance, therefore local government excessively depends on unsustainable land finance, and local finance does not match the responsibility, tax system is in need of reform.Finally, the real estate tax light retain, but lay emphasis on transformation, creating the rich who have property vacancy with little cost but the poor can not afford housing or housing conditions are poor. This not only causing the social contradictions, but also indicate that the tax doesn’t well play the role of adjusting resource allocation.Therefore, under this background, the real estate tax reform from the perspective of fairness becomes meaningful.In this paper, it starts with the research status at home and abroad. The second chapter elaborated the tax revenue fair theory and the real estate tax related theory. The third chapter analyzes the necessity of the reform of the property tax. In the forth chapter the writer does some empirical analysis of real estate tax adjusting income distribution. In the fifth chapter, the paper makes a comparison with the foreign real estate tax system in order to get some experience. In the last chapter the paper proposes some advice for reform of the real estate tax in the perspective of fairness.