Research On The Problems Of Real Estate Tax System Reform

In recent years,with the rapid development of the real estate market and the "push by" increase,real estate tax(property tax and urban land use tax)has gradually become an important tax in China's local tax system,but because of the real estate market in China The formation of so far only 30 years or so,is still in a very immature stage,the real estate tax system there is an irrational structure of the tax system,the scale of tax revenue,circulation tax burden and levy management loopholes and more problems,leading to China's real estate tax and real estate Industry is not coordinated,which seriously restricts the healthy development of China's market economy.This paper studies the real estate tax system in China is to solve the existing problems in the real estate tax system,which is clear for China's real estate tax system reform direction,to promote the real estate tax system reform is of great significance.First of all,this paper has made a definition of real estate tax on the basis of combing the domestic and foreign literatures related to the reform of real estate tax system in our country,and clarified that the object of study is property tax and land use tax.Secondly,the study of China's real estate tax system has experienced " Period,steady adjustment period,Shanghai and Chongqing pilot period and the current stage of reform,tax policy and collection and management system from two aspects of China's current real estate tax system of the status quo,summed up the real estate tax system reform four needs:deepening the fiscal and taxation system reform Need to solve the "land finance"problem needs,narrow the gap between rich and poor needs and promote the healthy development of the real estate market needs.Thirdly,it points out that there are some problems in the existence of the tax law,such as the existence of tax law,the scale of tax revenue,the tax burden of circulation tax,and theobvious effect of levying management and the effect of the pilot effect.The author analyzes the root cause,Reasons,direct causes,social causes and special causes of pilot issues.Finally,some countermeasures and suggestions are put forward to reform the real estate tax system in our country : reform the top design,reform the tax system reasonably,do the coordination and strengthen the tax collection and management.