The Exploration Of Real Estate Reform Of The Taxation System Based On The Viewpoint Of Value Theory

"Living in a living room" is a universal ideal and a necessary requirement for the realization of the Great Chinese Dream.The timeline based on value theory perspective,this paper discusses the value of real estate that can be divided into real estate and property of two parts,the value can be divided into parts and potential future events of the past things form part.The paper analyzes the influence mechanism of speculation and investment on the real estate market,and the real estate tax reform will be the reform of the way of the remaining value of the property.By analyzing the relationship between value and price of real estate,real estate tax only should be a part of the surplus value.In the early stage,the government should optimize the way of tax treatment,then,must understand the function and theoretical basis of levying real estate tax.It is a requirement to adjust and balance the relationship between government and taxpayers for improving taxpayer compliance degree,not only for the government,taxpayers need to understand the meaning and reason of levying the real estate tax.In July 2017,nine ministries jointly issued the "notice" on accelerating the development of the housing rental market in the net inflow of population city,12 city of Hefei,Nanjing and other selected as a pilot city,since Guangzhou in July promulgated the "hire purchase right" policy,the housing rental market moves continuously.Second-tier and thied-tier cities,spreading rapidly of "rental housing can be settled" policy.This indicates that the era of "renting" is coming.The lessee will be given more and more education rights,household registration and other citizen rights,which will become an effective tool to stabilize housing prices,so as to speed up the process of urbanization.The author takes this policy as the demonstration of this paper.In practice,this policy interprets the value added to the real estate to a certain extent,so as to pave the way for housing price regulation.The author suggests that before the Levy of real estate tax,the first thing for the government to do is to establish a clean tax environment,so as to highlight the real estate tax's functions adsjusting the economy and stabilizing the housing price.Secondly,in order to improve the management of local government functions,improve government service consciousness,and improve the government's supervision level,the real estate tax can adjust the proportion of direct and indirect tax.Tax shifting theory reminds us that tax impact crucially on prices,how to make the real estate tax to expand fiscal revenue,helping the government to adjust the economy,at the same time preventing prices rising.It is also a challenge for the government,how to begin to collect taxes.