Research On The Design Of Personal Housing Tenure Tax Rate

With the development of economy,the drawbacks of real estate tax have become increasingly apparent.The topic of real estate tax reform has not been broken.From the establishment of the name to the establishment of the functions and the nature of taxation,they have all experienced a long period of discussion and research.Do not devote the efforts of scholars.The vigorous promotion of real estate tax legislation is a hot topic today.Many people in the industry have proposed to speed up the construction of the real estate tax system,"opening up" the legislation,promoting the implementation of real estate taxation,and maximizing the convergence of social consensus.The government work report in 2018 specifically proposed that "a sound local tax system should be adopted to steadily promote the real estate tax legislation" and establishes the "Legislative Advance,Full Authorization,and Step-by-Step Advancement" taxation outline.These set clear directions for the real estate tax system.The tax rate design research of real estate tax is the key to the success of real estate tax,and it is also the focus of public attention.Most scholars and people in the industry believe that the local government has some autonomy to determine the tax rate suitable for the local situation.However,adjustments must be made within the scope of the floating tax rate stipulated by the Central Government.However,it is not clear what the specific tax rate is.Based on previous studies,this paper uses the existing data to simulate and calculate the approximate tax rate range.This article is divided into seven parts.They introduced the research background,research status at home and abroad,the theoretical framework of real estate tax rates for individual housing,the current real estate tax rates in China,and the tax rate analysis of Shanghai and Chongqing,and the international comparison and experience of individual housing real estate tax rates,and then used these foundations.Next,according to the tax rate calculation method based on the household's household income affordability,the approximate range of China's real estate tax rate was simulated,and then the empirical conclusions of this paper were verified with the help of other scholars' research results.Finally,policy recommendations for China's real estate tax rate design were proposed.This article uses literature research methods,comparative analysis methods,data analysis methods,empirical analysis methods,qualitative analysis methods and quantitative analysis methods.In order to study how China's real estate tax rate is designed,this article reviews a large amount of literature,analyzes the real estate tax scheme of the Shanghai and Chongqing pilots,compares the tax rates of the two pilot sites,and analyzes and learns from foreign developed countries and individual housing in Hong Kong,Macau,and Taiwan.The design of tax rates for retained taxes summarizes their experience.Then,after collecting a large amount of data,the tax rate range of China's real estate tax was simulated and calculated.In the end,combined with China's national conditions,put forward corresponding policy recommendations.The innovation of this paper lies in the research ideas from the household income affordability to calculate the personal housing ownership link real estate tax rate,can be accepted by the households to ensure that the real estate tax is feasible.In terms of research methods,taking into account the imbalance in the economic development between the eastern and western regions of China,the people's ability to bear tax burdens is also not the same.In this paper,the country will calculate and calculate the tax rate range according to the eastern,central,western and northeastern regions respectively,and finally obtain the national real estate tax rate range.Then,through the conclusions of other scholars' research,a verification of the range of tax rates derived from this article is made to enhance the credibility of the conclusions of this paper.