Research On Real Estate Tax Legislation From The Perspective Of Local Main Tax Construction

In recent years,China’s real estate market has developed rapidly,and housing prices have continued to rise.In order to maintain the healthy and sustainable development of the real estate market,the government has introduced a number of measures to control purchase restrictions and price restrictions,but the actual effect is very little.On January 28,2011,Shanghai and Chongqing successively levied real estate tax on individual housing pilot projects in order to effectively control housing prices,but the pilot effect is not satisfactory.In November 2013,at the Third Plenary Session of the Eighteenth Central Committee,China clearly put forward the need to speed up the reform of real estate,so that the real estate tax can be implemented as soon as possible.The legislation of real estate tax in this meeting is also the focus of discussion.At the same time,with the full implementation of the "business tax increase" on May 1,2016,the withdrawal of business tax from the historical stage has greatly impacted the original main tax sources of local governments,and local governments have the pressure and demand to reconstruct the main tax categories of local governments.This paper combines the national conditions of our country to analyze the legislation of real estate tax in our country.In the course of the study,this paper analyses the development of the main tax categories in China,studies the legislative prospects of real estate tax in China,and puts forward its own opinions.In this paper,the whole article is divided into the following parts to elaborate separately.The first part is the introduction.In this chapter,firstly,this paper introduces the research background of this article,and explains the development of real estate tax,as well as the significance of this article.The second part introduces the theory of real estate tax.This chapter expounds the connotation of real estate tax,and also illustrates the necessity and feasibility of legislation of real estate tax in China.The third part is to analyze the difficulties faced by the real estate tax legislation based on the local main tax categories,including: low level of legislation,prominent phenomenon of authorized legislation;unreasonable central and local taxation power settings;unscientific tax system design;imperfect related supporting measures and so on.The fourth part is about the legislation and experience of foreign real estate tax as a local main tax.This part takes the United States,Britain and Japan as the research object,and summarizes the experience that can be used for reference by analyzing the legislative model and tax system design of real estate tax in various countries.The fifth part is the policy suggestions of real estate tax legislation in China from the perspective of local mainbody tax construction.Firstly,it introduces the function orientation and feasibility of real estate tax,and puts forward that the basic function orientation of real estate tax legislation in China should be clearly defined as "building local main body tax first".Only in this way can the general direction of real estate tax legislation be clearly defined.In addition,this paper studies the real estate tax.A comprehensive study of local feasibility has been carried out.This paper holds that the real estate tax in China must rationally allocate legislative authority,on the one hand,to improve the legislative rank and achieve the return of legislative power,on the other hand,to rationally allocate the legislative authority of the central and local governments;finally,based on the functional orientation of the construction of local main tax categories,the specific system design of real estate tax legislation and related supporting measures are put forward.Specific system design includes: broadening the scope of taxation,re-establishing the basis of effective taxation,flexibly setting differential tax rates,improving the structure of real estate tax system,adopting merger collection,eliminating duplicate taxation,etc.In China,real estate registration should also be implemented in real estate reform,and the corresponding sharing mechanism should be improved,and the process system of real estate tax collection and management should be improved.