Research On The Basis Of Real Estate Tax Calculation

Real estate tax refers to a kind of property tax levied on land and houses in the real estate preservation.In recent years,the literature on the study of real estate tax in the theoretical circle can be described as vast and vast.Domestic scholars’ research on real estate tax is mainly reflected in two aspects.First,the study of the basic theory of real estate tax,including the legitimacy and legality of real estate tax,the feasibility of real estate tax levy,the function and role of real estate tax,etc.The second study is the study of the elements of the real estate tax system,including the taxpayers of real estate taxes,the taxation of real estate taxes,and the real estate tax rate.The existing literature is less involved in the study of the basis of real estate taxation,and the real estate taxation basis is an important part of the real estate tax system,which is the direct quantitative basis for calculating the taxable amount of real estate tax.Therefore,we need to The theory and practice of taxation basis are discussed and sorted out,and suggestions for the establishment of real estate tax legislation and real estate tax system are made.This paper takes the basis of real estate taxation as the research object,and discusses how to improve the legislation of real estate taxation in China.In addition to the preface and conclusion,the full text is divided into four parts,accounting for more than 32,000 words.The main research contents of the thesis are as follows:The first part:the theoretical analysis of the basis of real estate tax calculation.It is clear that real estate tax is a kind of tax levied on land and houses.It has the characteristics of property tax,benefit tax and direct tax.Real estate tax has the function of constructing and perfecting China’s property tax system,increasing government revenue and adjusting the gap between rich and poor.The basis of real estate tax calculation refers to the direct quantity basis for calculating the taxable amount of taxable objects.The taxation basis is divided into three categories according to area,value,and rent.All three types have their own advantages and disadvantages..The second part:the empirical analysis of the current real estate tax basis in China.Firstly,it expounds the provisions of the current property tax and urban land use tax legislation in China.Secondly,it analyzes the shortcomings of taxation basis in China’s real estate tax and urban land use tax legislation.The lack of provisions in the property tax legislation is mainly due to the failure to reflect the principles of tax efficiency,quantity collection and tax fairness.The lack of taxation basis in the legislation of urban land use tax,one is that the stock collection model has its drawbacks,and the other is that the tax does not consider the characteristics of the taxpayer industry.Finally,it elaborates the specific provisions of the taxation basis in the pilot project of Shanghai and Chongqing real estate tax reform pilot,and analyzes the problems in the taxation basis of the Shanghai Chongqing real estate tax reform pilot,including the narrow scope of collection,the lack of reasonable taxation basis,and the low level of legislation,etc.The third part:the international reference of the tax basis of real estate tax,analyze the provisions of the typical countries such as the United States,Britain,Japan,France and other countries on the tax basis of real estate tax,summed up the market value as the tax basis,the land and buildings The experience of unified collection,expansion of taxation scope,establishment of a systematic and perfect real estate value assessment system,and establishment of a sound value assessment dispute resolution mechanism are available for reference.The fourth part:the legislative proposals to improve the basis of taxation of real estate tax in China.The relevant legal system of real estate tax should be improved,the taxation basis based on market value should be established,the main body of real estate value assessment should be determined,a reasonable evaluation cycle should be set up,and a perfect dispute resolution mechanism for real estate value assessment should be established to better improve China’s real estate tax.Relevant provisions on the basis of taxation in legislation.