Research On The Countermeasures To Improve China's Real Estate Tax

Property tax revenue is an important part of the local local revenue,Chinese current property tax policy is not clear and slightly chaotic,and the pace of development of the housing market does not match,can not meet the development requirements of the market economy,the contradiction is very prominent.This will challenge the established tax system,so the property tax reform will also be a new round of fiscal and taxation system reform program in the important content.Property tax system reform is imperative,but the reform process must deal with the issue of fairness.Throughout the world,both in developing and developed countries,property taxes are a long history of taxes,almost all countries are levied property tax or similar to the property tax.However,the focus of their introduction of property taxes is different,in general,the developing countries to raise fiscal revenue as the main purpose,and developed countries in the property tax in the set more pay attention to income distribution.After years of development,foreign property tax gradually formed a complete property tax system.In the property tax rate set,the vast majority of countries practice more consistent,using a proportional tax rate.In the scope of taxation,both the rural real estate and urban real estate are included in the scope of the tax on property taxes,tax relief range is smaller,more typical countries such as the United States,Japan.In the tax ownership,the property tax is a local tax,in some countries property tax revenue accounted for the proportion of local revenue reached 20%.In the assessment of the taxable value of housing,the assessment system is more perfect science is the market value as the main reference standard.For any reform,to understand the interests of the reform behind the game relationship is essential,because it ultimately directly affects the success or failure of the reform.China's real estate tax reform is also facing the same problem,carefully concluded that the main face of the following conflicts of interest: First,the central government and local governments,real estate business interests conflict,one taxpayer and the interests of the conflict between the government.Recognizing the conflicts of interest behind the above reforms will play an important role in the reform of the property tax and lay a solid foundation for the reform of the property tax.On the basis of recognizing the conflicts of interest,we should also learn from the useful experience of foreign real estate tax reform.Property tax in the organization of fiscal revenue,regulation of the real estate market,adjust the income distribution play a certain role.So that the real estate tax really play the role of tax benefits,as the local government the most stable source of revenue,which I think the real estate tax reform should first clear the objectives and direction.Clear taxpayers,tax base,tax rate,tax scope,tax relief policy and a series of tax elements,but also the property tax reform tax system design can not be ignored.At the same time we must do a good job in the real estate tax reform supporting measures related work,such as the establishment of a sound housing value assessment mechanism to improve the tax department's service attitude and departmental communication skills,and finally increase the transparency of fiscal revenue and expenditure.