A Research On Legal Issues Of Real Estate Tax's Tax Base Assessment

The legislative trend of real estate tax is a key issue for taxpayers.In the future,the real estate tax will directly increase the tax burden of taxpayers in the housing holding process.The theoretical research on real estate tax should not stop at the analysis of the legality and rationality of real estate tax levy,but can specifically explore the operation mode of real estate tax levy elements.The choice of the real estate tax basis can directly affect the taxpayer's taxable amount,so the tax base can be determined as the focus of the real estate tax theory.Since the actual income of holding real estate may not be quantifiable by currency,the value of the real estate holding link needs to be established through evaluation.The specific evaluation process and its technical facilities exist in the theory of asset appraisal;how to establish the real estate tax base from the legal context,such assessment should not only include the factual level of fair value discovery,but also establish a reasonable tax base adjustment coefficient.,to carry out legal judgments at the value level,and finally realize the transformation of tax base assessment to tax base assessment.Focusing on the real estate tax base assessment,it is necessary to solve the three major problems of subject selection,specific content and relief of assessment results.Taking the appropriate function theory as the analytical perspective,the specific content of the real estate tax base assessment work directly affects the best choice of the eligible subject of tax base assessment.After the establishment of the assessment subject,it is necessary to continuously optimize its internal and external supporting systems,which can form a reasonable real estate tax's tax base assessment problem analysis logic.The determination of the scope of real estate tax collection shall follow the basic theory of property tax and conform to the category of “nominal earning” in the holding link,so as to the choice of asset assessment principles,assessment methods,assessment techniques and evaluation cycle in the real estate tax law,A more reasonable answer is obtained.Since the taxpayer's due income is only of a nominal meaning,we need to start with the taxpayer's affordability,consider whether to establish a scientific coefficient to adjust the tax base amount,and various factors that affect the tax base adjustment coefficient.From the specific content of the real estate tax base assessment,the core functions that the assessment subject needs to be abstracted are abstracted,and the functional appropriateness is used as a measure.The self-restraint of the real estate tax-based assessment agency is strengthened and a diversified supervision system is constructed.It is also necessary to start from the special nature of real estate batch assessment and broaden the taxpayer relief channels so as to achieve the long-term goal of effectively protecting taxpayers' rights and realizing the taxation rule of law.