Research On Real Estate Tax Reform In China From The Perspective Of Fiscal Revenue

To realize social equity,it is necessary to make good use of government functions,and the key is that local governments can effectively perform public service functions,and the stability of local fiscal and taxation capacity is the basis for local governments to effectively perform public service functions.How to improve the ability of local finance and taxation is an important subject that our country urgently needs to study at present Especially,the local tax revenue has been greatly reduced,and the improvement of local fiscal and tax capacity has been put on the agenda.After the reform of the tax sharing system,the real estate industry has gradually become the local pillar industry,and the perfection of the real estate tax system can"add some bricks to the local financial revenue".The government work report of 2018 mentioned the real estate tax.In September 2018,the standing Committee of the National people's Congress(NPC)proposed to review 10 separate tax laws including real estate taxes.Visible,real estate tax reform is getting closer and nearer to us.How to design the real estate tax system of our country,first of all,should make clear its function orientation,it can establish the stable financial source foundation for the local government.In this paper,from the perspective of raising financial revenue,the study of real estate tax reform in China will be carried out.This paper consists of six chapters.The first chapter is the introduction,which is based on the relevant research on the real estate tax system at home and abroad,and puts forward the content,significance and method of this paper.The second chapter is the theory of real estate tax.This chapter describes two aspects:on the one hand,the definition of the concept of real estate and real estate tax,on the other hand,the understanding of the nature and function of real estate tax.This paper first puts forward the meaning of real estate and real estate tax,and then classifies the real estate tax.Then it describes the nature of the real estate tax,including revenue theory,negative tax capacity theory,interest exchange theory,and resource allocation theory.Theory and macro-control theory,etc.Finally,the function of real estate tax is analyzed,which can raise financial revenue,adjust the gap between rich and poor,and promote the optimal allocation of resources.The third chapter analyzes the current situation of real estate tax in China based on the function of fiscal revenue.This paper reviews the development course of real estate tax in China from the angle of the evolution of income function,then expounds its income situation,and finally points out some problems existing in the present real estate tax system in China.The fourth chapter is the foreign real estate tax comparative analysis and experience,focusing on the real estate tax system in the United States,Japan and South Africa.First of all.I looked back on America,Japan,South.Secondly,this paper compares and analyzes the factors of real estate tax system,income and distribution.tax power and tax assessment system,and then summarizes the international experience of the reform of real estate tax system on the basis of the evolution process of non-tax system.The fifth chapter puts forward the assumption of the reform of the real estate tax system in China from the angle of income.Combined with China's national conditions and foreign experience,this chapter mainly describes the macro-grasp and micro-framework design.At the macro level,it puts forward the advance path of the tax legislation,taking the holding link as the key point of taxation,the mode of unified taxation of the premises,and so on.At the microcosmic level,we first propose to standardize the tax and fee system,and then propose to regulate the tax system Improve the tax set-up,reasonable design of tax elements.The last chapter is the establishment and perfection of the matching system of real estate tax.The etffective development of the real estate tax f-unction can not be separated from the perf:ect supporting measures.In this paper,we should establish and perfect the matching system in three aspects:land use system,tax right division and collection and management level,such as proper implementation of annual rent system,selection of centralized and decentralized tax rights division model,establishment and improvement of property declaration and registration system,etc.