Research On Real Estate Tax System Reform Based On State Governance Modernization

The transformation of mindset is the deepest determinant of social change,and the idea of state governance is one of them.The goal of the reform of the fiscal and taxation systems is to establish an institutional framework compatible with the socialist market economic system in 1994,however,the overall goal of the new round of reform is to build a system that adapt to the modernization of governance system and capability.As an important sub topic of the fiscal and taxation systems,the basic orientation of tax reform should also be matched with the idea of state governance.The real estate tax is an old tax,a set of well-functioning real estate tax systems need to be adapted to the idea of state governance in order to match the interests of multiple stakeholders and give full play to the effectiveness of public governance with the multiple participation of the government and civil society.Nowadays,however,our country has not established a set of effective and modern real estate tax system.The real estate tax in our country is gradually deepened in theoretical research,ever since the real estate tax reform was put forward and the seven-years pilot of simulated assessment in 2003,Shanghai and Chongqing' pilot in 2011,and then in the third Plenary Session of the 18th CPC Central Committee "Accelerate the legislation of real estate tax and push forward the reform at an appropriate time".But it appears to be "Activated but hard to promote" in practice.The reason is that there is no overall consideration and arrangement of the interests of multi subjects in the reform of real estate tax under the concept of state governance.It can be said that the idea of state governance sketches the objective of the reform of the real estate tax,and also provides a new research perspective.The real estate tax reform can also become an important part of improving the national governance system and governance capacity.In this context,this paper studies the reform of China's real estate tax from the perspective of state governance in order to obtain useful answers.The main part of this paper is carried out around three parts:First,reviewing and rethinking the functions of real estate tax and internal contradictions and differences to obtain beneficial enlightenment under the traditional financial theory.The paper establishes the logical relationship of the real estate tax,taxation governance and state governance,in order to show the significance of the real estate tax in the modern state governance.Second,by analyzing three groups of relationships in the connotation of state governance:intergovernmental relations,the relationship among the government and market,the relationship between the government and society,to explore some practical constraint problems of China's real estate tax reform.At last,based on the above research,this paper puts forward the path selection of real estate tax reform in China from establishing collaborative interactive relations between the government,society and market,design of real estate tax system,regulating local government real estate tax revenue and expenditure operation and the mode of real estate tax collection and management.This paper points out that there exists some contradictions and differences in the functions of fiscal revenue,the allocation of resources and the income distribution function in the traditional fiscal theory,and the research on the function of real estate tax should jump out of the subject of economics.We should give full play to the governance function of the real estate tax.Through the preliminary analysis of the concept of state governance and taxation governance theory,the paper points out that the real estate tax can change the functions of the government,promote the modernization of public service supply,improve local government governance,and it can also promote democracy,restrict public power in modern state governance.The paper also discusses the restrictive condition of the real estate tax reform in our country;for example,the revenues and expenditures of local governments are not matched,and the informal financial system will lead to the soft budget constraint.In addition,there is a problem about non-equalization of finance and other issues.At the same time,there are many factors affecting the tax compliance in tax collection and administration,such as the tax culture lag,the tendency of obligation about the taxpayer's rights.At last,based on the above conclusion,This paper argues that China's real estate tax reform should build collaborative interaction among government,society and market:the reform of real estate tax should be pushed forward with the reform of tax assignment system,realizing the tax consensus of mutual benefit between government and social members and establishing a long-term stability mechanism of real estate tax.