Research On The Legal System Of Real Estate Tax In China

Property tax is an integral part of the property tax system,as the main part of the tax system,property tax and goods tax system,income tax system in parallel.Under the current situation of China's social economy and real estate market,the legal system of real estate tax that is in operation has been unable to give foll play to its effective role in promoting fairness,justice and economic control.In adjusting the balance of social wealth,the real estate market is stable The healthy development and correction of the functions and behaviors of local government have reached a certain saturation limit.Therefore,effective reform is imperative."Provisional Regulations of the People's Republic of China real estate tax" can be said that China's property tax legal system began to establish a landmark document.With the development and progress of the times,the regulations gradually expose many issues such as tax base,tax rate,collection and management,which are out of touch with reality and the law lags behind.The backward legal system of real estate tax is obviously difficult to support the current real estate market Therefore,in order to rectify the current chaotic real estate market,it is a trend of the times to carry out a comprehensive and systematic reform of the current property tax legal system and to ensure its healthy and orderly operation.This article is mainly divided into four parts to elaborate:The first part mainly analyzes and introduces the current legal system of real estate tax in our country and the main operating background of the real estate tax legal system in our country at the present stage.At the same time,introduced the status quo of real estate taxes and fees and conduct a brief analysis and evaluation of these conditions.In the literary theory,the article analyzes the characteristics of the related property tax as well as the concept:First,it analyzes the differences between the relevant tax bases,the limitations of the scope,the flexibility of tax collection and so on,and carries out the related system level Analysis,we found that the current real estate tax is mainly the existence of the operating system is imperfect there is the legislative level is not high and covers a relatively small area and tax burdensome issues.And in-depth analysis of the reasons for the existence of the defects of the legal system of property tax concluded that the current problems of property tax in our country are mainly due to tax over-centralization and the corresponding institutional settings and the corresponding differences between urban and rural incomes Synthetically caused.The second part mainly analyzes the necessity and feasibility of the reform of the legal system of real estate tax in our country.We must give full play to the subjective initiative of our government and reduce the speculative activities in the real estate market by maintaining the harmonious operation of the market,thus narrowing the related gap between the rich and the poor.We find that at this stage our country already possesses the basic conditions for the reform of the real estate tax law system.If we can reform this legal system at an early date and make some improvements to this legal system,it will be very important for maintaining the entire real estate market System has an important positive effect.The third part mainly analyzes the difference and reference of the present legal system of property tax in our country and the legal system of foreign property tax.Due to the influence of our country's political system and economic development level and the ability of government intervention,the legal system of real estate tax in our country is different from that of other countries.Therefore,drawing on international experience,taking its essence,based on innovation,improve the construction of China's real estate tax legal system is an urgent matter.The fourth part is the specific measures of the reform of the legal system of real estate tax in our country.Through the choice of legislative mode,the reform of taxable elements and the legal guarantee of tax collection and administration,these three parts make the direction of reform more obvious.Through combing specific improvement measures,elaborating relevant opinions and devoting efforts to ensuring the feasibility and pragmatism of the reform.This is the core of this article is also a bright spot.