Research On The Chinese Legislation Of Real Estate Tax Under The Ability-to-pay Principle Of Taxation

Real estate tax is a direct tax,property tax,beneficiary tax,and local tax in nature.It is increasingly recognized that real estate tax is a kind of taxation that is mainly set in the possession link to increase the value of the property brought by the government to provide public services or products.The tax burden of real estate tax depends on the design of tax factors such as object of taxation,tax base,tax rate,tax reduction and exemption,etc.In order to reflect the fairness and equality and guarantee the basic survival of low-and middle-income people,the design of tax factors should follow the ability-to-pay principle of taxation and must balance the interests of the legislation and administration,the interests of state and taxpayers,and the interests of central and local governments.At the same time,in order to ensure the efficiency of tax collection,in addition to the real estate tax legal system,it is necessary to improve the national real estate information sharing platform and the unified registration system for real estate.It is recommended to introduce "blockchain" technology into the real estate registration system based on "cloud computing" and big data to achieve the accurate and complete records of real estate information.Secondly,it is also necessary to establish and improve the real estate value assessment system and the transfer payment system.Finally,through these measures,we can realize the benign interaction between the real estate tax and the quality of public services or products provided by the government and make the real estate tax become a tax that is taken from the people and used for the people.