Thinking Of Improvement Of Our Country's Real Estate Tax System

With the rapid development of social and economicprogress,the impact of the real estate industry to the national economy is growing.The real estate industry has become an integral part of the national economy,and the real estate tax also gradually increasesin our tax system.Since the urban housing market-oriented reforms in 1998,improving the real estate tax system has been a hot topic among academics and practitioners.In January 2011,Shanghai and Chongqing piloted individual housing property tax,which provides different ideas for reference for the real estate tax reform legislation.On the other hand,the local government plays an increasingly important role as the primary independent government with independent exercise of power and ability in providing local public goods and public services together with coordination of internal economic health.But as the VAT progresses,the local government,due to financial instability,the proliferation and the expanding scale of fees,along with the contradictions of the existing property tax system in legislation,collection and other areas,has affected to improve and deepen the financial management system of the entire tax system.With the gradual deepening of China's economic reform and the basic institutional framework of public finance,the new round of tax reform in order to "unifying tax laws,fair tax,optimizing structure and improving efficiency" as the guiding principle is being pursued actively and orderly.Implementing the scientific concept of development and building a harmonious society also put forward higher requirementsto improve China's real estate tax system.How to seize the current opportunities and favorable economic conditions gradually improve China's real estate tax system to meet the needs of the socialist market economic conditions of local economic and social development,it is the main content of this reform.In this paper,I study China's current real estate tax system.The core concepts of property tax,real estate tax and real estate tax arefirst defined.The research on the improvement of the real estate tax system is then explored.By the introduction of the necessity of the tax system,function and design,and other related elements of the tax system research elaboration and presentation among academic circles at home and abroad,it presents the results and status of research in this field,including the existing literature research drawbacks and inspiration.By the history of China's experienced real estate tax system,carding three stages of start,change and transformation,combined with data analysis of a city's related taxes to assess the current situation of China's current real estate tax system,which leads to our existing real estate tax there are some problems in the real estate tax legislation,existing real estate taxes structure and property tax collection,which the real estate tax legislation and the existence of a low level of local tax legislation needs improvement;the existing tax structure exists for each aspect link tax structure is irrational,taxes set range of scientific assessment design elements as well as the tax is not high proportion of local tax system;there is an existing tax collection regulations operability is not strong,supporting system is not perfect,collection quality still needs optimization to be increased and taxpayer compliance.I further analyze the reasons for problems,mainly in the property system is not clear,than the lack of financial transparency,hinder the right to land and tax financial model,financial authority and powers does not match and so on.Based on the current plight of the real estate tax system reform encountered and relative articles by foreign real estate tax system,trying to find the perfect path suited to China's feasibility,I focus on the American and Japanese which are typical in the acquisition and transfer of real estate tax,real estate tax lease involving real estate holding tax involves three aspects.Also by comparison of policies and the collection of domestic cities Shanghai and Chongqing pilot individual housing property tax analyzed to get some inspiration from the real estate tax system of domestic and foreign policy orientation.I conclude that China's real estate tax system improvement measures,which improves the real estate tax legislation focused on improving the level of real estate tax legislationto build China's real estate tax system and to promote the uniform implementation of legislation,in terms of improving the collection and management system through amendments of the Tax Collection andAdministration Law the establishment of tax collection mechanisms and individuals to adapt and to develop real estate tax assessment of talent,propose a complete set of regimes to accelerate the unification of real estate registration,the establishment of the authority of the real estate appraisal system,improve multispectral co-retaining tax mechanism and the construction of social credit system.