The Program And Simulation Research Of Real Estate Tax System Reform

Since the abolishment of welfare-oriented public housing distribution system in China,the real estate has developed vigorously.It plays an increasingly important role in the national economy because the real estate closely related to us.Real estate is a kind of special merchandise with the dual properties of consumption and investment.In recent years,the real estate has been chased by people because of the properties of investment,with the rapid development of the real estate market,which it causes the development of the real estate market deviate from the normal track.The high housing prices seriously affect people's basic needs and quality of life.The state has also introduced a series of regulatory policies,but they have had little effect.Therefore,as an important means of national regulation of the economy-tax policy,it must play a prominent role,the real estate market is on the right track through the establishment of a impeccable real estate tax system.The current real estate tax system began to gradually deepen since the State Council issued"Interim Regulations on Real Estate Tax of the People's Republic of China"in 1986.The real estate tax pilot reform was launched in Shanghai and Chongqing in 2011.And the legislative work on real estate tax was continuously promoted.From the previous property tax to the current real estate tax,although the name has changed,the core content has not changed.Real estate tax is a tax system,not a single tax.The collection of real estate tax increases local fiscal revenue and raises the level of local public services.And the house property tax is taxed by property owners,it makes the shifting of tax is not easy.But the real estate tax system is not perfect,there are still many problems such as unreasonable basic tax system elements,unreasonable distribution of tax burdens,and structural defects in tax distribution.The real estate tax pilot reform in Shanghai and Chongqing have included self-use housing for taxation for the first time,and improved the real estate tax system.It has narrowed the income gap of residents to a certain extent,but there are also irrational time,scope and taxation basis.Therefore,it is very difficult for the government to influence the real estate market through taxation policies,and the reform of real estate tax has gradually been put on the agenda.This thesis proposes a specific reform plan based on the existing real estate tax system and the deep analysis of the Shanghai and Chongqing pilot reform,this paper discusses and analyses the impact of the real estate tax reform on the micro-subjects,such as local governments and residents.Specifically,the real estate tax is divided into the possession tax and the circulation tax.The possession tax includes housing property tax,urban and rural land use tax and cultivated land use tax.And land increment tax is incorporated into the income tax,the deed tax remains unchanged.Based on the empirical analysis of the impact of real estate tax on the real estate market,combined with the proposed real estate tax reform plan,we can immediately simulate the above reform plan and draw the reformed real estate tax,house price,and local fiscal revenue.Finally,the feasibility analysis is carried out for the conclusion,which is discussed from two dimensions:theoretical and practical.The analysis in this paper shows that the increase in the possession tax will curb the growth of house prices,and the increase in tax revenue in the circulation will stimulate the growth of house prices.Therefore,the reform idea of "pay attention to the possession and lighten the circulation"was put forward,and the self-owned and incremental housing were included in the scope of taxation.Through the simulation results,it was found that the real estate tax reform program had a significant inhibitory effect on house prices.Under the condition of the medium tax rate(0.8%),the growth rate of house prices fell by an average of 11.15%after the reform,and it was able to make up for the local fiscal revenue gap to a certain extent.The local financial resources increased by an average of 24.79%.Considering the reform resistance that may be brought by the high tax rate and a certain shortage of fiscal revenue by the low tax rate,this paper chooses the reform plan of the medium tax rate,and conducts a feasibility analysis on the simulation conclusion.The conclusion shows that the real estate tax in China after the real estate tax reform is 3.1 8%-3.55%,it can be seen that the tax burden is also above 3%in the United States where the real estate tax system is more developed.Therefore,the reform plan fully considers the taxpaying ability of residents,and the implementation of real estate tax reform is also the actual demand of the government and the real estate market.It will promote stable and healthy development,reduce the burden of individuals in real estate,and improve the sense of gain of residents by the strong tax policy.