Research On The Reform Of Real Estate Tax In Our Country From The Perspective Of Tax Quity

With the economic development,the gap between rich and poor of our residents is getting bigger and bigger.The role of taxation in regulating income distribution has been increasingly valued by governments of all countries.Among them,real estate is an integral part of the wealth of the residents and an important manifestation of personal property.As an important tax in the direct tax system,real estate tax has a stable source of taxation,and it has been hoped for in adjusting the gap between the rich and the poor and promoting social fairness.In recent years,real estate tax reform is the focus of tax reform,and the function of real estate tax to regulate income distribution has also aroused public concern.On March 5,2018,Prime Minister Li Keqiang stated in his government work report that it is necessary to deepen the reform of the fiscal and taxation system,improve the local tax system,and steadily push forward real estate tax legislation.Shi Yaobin,vice minister of the Ministry of Finance,also pointed out in the two sessions that it is necessary to rationally design the real estate tax system from the national conditions to make it more fair and reasonable.It can be seen that the pace of real estate tax reform is getting closer and closer to us.The current real estate tax "re-circulation,light security," narrow scope of taxation,based on unscientific tax calculation,it is difficult to play its role in regulating the gap between rich and poor,its specific theoretical framework needs to be improved,a new round of real estate tax reform is imminent.From the perspective of taxation fairness,this article takes real estate tax as the research object,conducts empirical research on the basis of relevant theories,and combines the experience of foreign real estate tax reforms,so as to obtain relevant suggestions on real estate tax reform from the perspective of fairness.This article focuses on the above issues,divided into six chapters:The first part is the introduction part.Starting from the background and significance of the research,this paper expounds the literature review from the perspective of equity at home and abroad,summarizes the current research status,and illustrates the research methods and research framework of this article,this part is considered as the matting for the commencement of the paper.The second part is the theoretical basis.This chapter discusses three issues: the theory of tax equity,the measure of fair taxation,and the factors that influence tax fairness.First of all,this chapter introduces the historical evolution of tax equity and discusses mainly the theory of benefits and the ability to pay.Secondly,the principle of fair taxation of real estate tax was discussed from the perspective of horizontal fairness and vertical fairness,and related measurement indicators were introduced.Finally,the factors affecting the fairness of realestate tax are introduced.The third part analyzes the current situation of China's real estate tax.First of all,it analyzes the unfair problems existing in China's current real estate ownership links.Then,it analyzes the fair conditions of the trials of real estate tax reform in Shanghai and Shanghai in recent years,summarizes the fair institutional differences in the Shanghai and Chongqing reform pilot programs,and points out the merits and the existence of reforms.problem.The fourth part is empirical analysis.Through the regression analysis of Gini coefficient and real estate tax,come to the conclusion that real estate tax goes reversed with the Gini coefficient,thus concluded that the real estate tax to a certain extent,can adjust the gap between rich and poor conclusion.The fourth part is an empirical analysis.Through regression analysis of the Gini coefficient and real estate tax,it shows that the real estate tax and the Gini coefficient show a reverse change relationship,and it can be concluded that the real estate tax can,to some extent,adjust the gap between rich and poor.The fifth part draws lessons from foreign experience and focuses on the analysis of real estate taxation reforms in the United States,Japan and the United Kingdom.It analyzes the evolution of the taxation system in the United States,Japan,and the United Kingdom,and analyzes real estate taxation through the comparison of real estate turnover taxes and real estate holding taxes in the three countries.The common points of fairness,such as the taxation structure of "reinsurance and lightness",flexible floating tax rates and differential tax rates,and the consummation of taxation concessions,provide an important reference for China's real estate taxation reform from a fair perspective.The sixth part is policy recommendations.Combined with the theoretical analysis and empirical research of the previous chapters,and drawing lessons from foreign experience,we have drawn concrete measures for real estate tax reform in China.First,we must accelerate real estate tax legislation to ensure the implementation of the principle of fair taxation.Secondly,from the perspective of taxation fairness,specific measures are provided for the design of taxation elements such as taxation scope,tax rate,and tax basis.Then,it provided suggestions on related supporting measures such as improving tax base assessment,establishing an administrative reconsideration system,and establishing a real estate registration system.