Improvement Of Legislation Of Real Estate Taxin China

The nineteen Congress clearly proposed to adhere to the hours to return to residential property,protect people’s protect people’s livelihood,living in residence.After 30 years of reform and opening up,the domestic real estate market is still not a completely competitive market,but the policy oriented government market.Especially in recent years,the rapid expansion of the domestic real estate prices,explosive growth,the government spare no effort intensive issued a series of regulatory policies "combined","policy and legal regulation of light" approach,to guide and regulate the real estate market in the short term "symptoms" but to "cure",the price is still difficult at high drop.Under this background,by class "real estate tax" in the real estate price regulation by the means of law,and legal principles to guide and standardize the design of the system,making government regulation tools at the same time,easier to obtain public understanding and recognition.Therefore,this paper from China’s real estate tax system in the legislation design of non-standard and imperfect,drawing lessons from the real estate tax legislation,and puts forward and discusses the three aspects of the improvement of the basic ideas of China’s real estate tax legislation,in order to construct the rational discussion of real estate tax legislation sound.This paper is composed of the following five parts.First part describes the background of the research and the significance of the research as well as research methods.Based on the background of the August 2015 twelve session of the NPC Standing Committee has officially confirmed the real estate tax has been included in the legislative plan,by using the method of literature analysis,comparative analysis,historical analysis,this paper tries to improve the legislation of real estate tax in china from the pointof view of tax system design.The second part discusses the basic theory of the real estate tax legislation.From the concept of real estate tax and its connotation,the economic foundation of the real estate tax legislation and the legal basis of the real estate tax legislation,three aspects are expounded in order to provide theoretical support for the study.Third part expounds the legislation progress and problems of the real estate tax in our country.From the course of development of China’s real estate tax legislation,summed up the lack of real estate tax system,combined with Shanghai and Chongqing real estate tax reform test experience,analysis of defects of Shanghai and Chongqing real estate tax reform plan.The fourth part compares and draws lessons from the foreign real estate tax law system.Based on the functional orientation of real estate tax,this paper makes a comparative analysis of the design of each factor in the real estate tax law system in various countries,and summarizes and improves the beneficial experience of the system design of the real estate taxlegislation in our country.The fifth part puts forward the basic thinking of perfecting the legislation of real estate tax in our country.Discusses the real estate tax legislation reform from two aspects of the function and basic principles;and the real estate taxation mode,tax object,tax rate setting,tax basis and preferential policies in five aspects,put forward specific design recommendations.