The Contrunsion Of Residental Housing Property Tax00000i In China 99

In 2018,Premier Li Keqiang put forward the legislation of the real estate tax again and again in the government work report.The real estate tax has become one of the hottest topics in the current fiscal and taxation system reform.Since the reform and opening up,housing system reform has been gradually carried out in our country,and the welfare housing distribution system has gradually withdrawn from the historical stage.The purchase of commercial housing has gradually become the preferred channel for the majority of residents to buy homes.With the rapid development of China's economy,the real estate price is rising,price growth far exceeded income growth level,especially the high prices in some large and medium city and developed regions,the main part of the property has become the majority of the residents of personal wealth.At the same time,on the market,housing speculation and speculation repeated,housing a large number of vacant market failure occurs;for the government,to the land premium as the representative of the disposable land with the land resources consumption mechanism of money personally threatened by growing crises;the soaring prices caused by the rapid expansion of the gap between rich and poor residents.Whether it's market regulation,or raising income and promoting fairness,property tax is an effective tool,which has been effectively verified in other countries and regions.In order to provide a theoretical reference for our country's macro policy making,we need to build a set of feasible individual housing and housing tax system based on full accumulation,systematic analysis,field research and reasonable reference.This paper summarizes the domestic and foreign research results,starting from the basic theory of the real estate tax,first defines the concept of property tax and regulate the scope of the study of the full text,and then from the welfare gains,market failure,government protection,national income,fair distribution and premium recovery aspects demonstrates the theoretical basis of property tax then,introduced the property tax for optimizing the allocation of resources,develop local tax,adjust the gap between rich and poor and the significance in many aspects,from the angle of equity and efficiency of the entity principle of the real estate tax,and then combined with the national policy to illustrate the legislation first,fully authorized and steadily push forward the three principles,at the same time the market the effect of the real estate tax from two aspects made a brief analysis of short-term and long-term.On this basis,combined with the latest progress of reality,it expounds the realistic basis of housing tax,and demonstrates the feasibility of property tax in China's current national conditions.This article from the legal basis,after repeated taxation,based on information collection,property control and family members to determine the angle of property tax for a high degree of discussion long time even after 7 years the pilot did not cause the full implementation of the implementation process,obstacles and obstacles to these real estate tax has carried on the analysis and elimination.Clean up the real estate tax implementation facing the theoretical and practical obstacles.At the same time,for these difficulties and the basic elements of the design and implementation of the real estate tax elements,we draw lessons from the experience of many years in the US,Canada,Britain,Japan,Korea and Hongkong,China.On the basis of the above work,we finally formulated a set of personal housing and real estate tax system,which is relatively perfect and feasible,including tax system design,tax collection and management process and tax supporting measures.The research methods of this paper mainly include literature analysis,descriptive statistics,comparative analysis and field research and development.The innovation of this paper mainly has three points,one is from the perspective of individual residents,the residents income and the housing area increased,the purchase of commercial housing as a social norm as the premise of the property tax levy,and many scholars meet the starting point of government requirements and standards of international policy are different;the two is on the efficiency and fairness of the entity the principle analysis of the real estate tax should follow;three is in the real estate tax system design emphasis on the protection of vulnerable groups and the introduction of circuit breakers.