Research On Functional Positioning And System Design Of China’s Real Estate Tax System

The financial shortage of local government in our country has a long history.Nowadays,the business tax has already withdrawn from the historical stage.The national tax bureaus and local tax bureaus below the provincial level have also completed the institutional merger,which further exacerbates the lack of income sources of local government entities,and makes them overly dependent on land transfer fees,thus causing problems such as "land finance",local debt risks and short-sighted government behaviors.China’s tax system has the structure problem that the scale of indirect tax is too large.In addition,for the past few years,the property-value bubble also affects everyone’s heart,causing the public’s strong dissatisfaction with the high housing price,and the gap of wealth is not conducive to social stability.A variety of reasons make real estate tax law looming.The main content of this paper is divided into two parts:functional positioning and system design.Part one is to make a specific positioning of the function of China’s real-estate tax system.For example,the levy of real-estate tax can increase the tax source by including the individual housing in the retention chain,in total can provide more source of income for local governments to relieve the contradictions of our country local tax receipts and expenditures,in structure can increase the direct tax receipts and accounted for the scale of tax receipts to optimize tax structure in our country.In a keep link real estate tax can also raise the cost of real estate holdings to guide the sound and stable development of the property market,because the property tax in the link of keep raise the cost of the housing vacancy,can make more vacant homes in flow to the rental market and the secondary market,improve the efficiency of the use of land and real estate resources and circulation.Real estate tax as a direct tax also helps to adjust the income distribution gap.In addition,this thesis expounds the status quo and existing problems about the current property tax system in our country,and analyzes the structure and function of various taxes in the real estate tax system,and takes the pilot reform in Shanghai and ehongqing as an example to analyze the reform effect and function of the pilot real estate tax.The second part is according to the function orientation and the question orientation,has proposed a series of macroscopic reform suggestions for our China’s real property tax system design.For example,local government in China in order to solve the present problems of the shortage of resources and the property market and to ensure that various functions of the real estate tax exert better,first of all,can merge the corresponding taxes,such as the land-use right to cancel the link of one-off gold of land sell one’s own things,instead of calculation in installments by land use tax,thus to extend a disposable land use rights transfer income to the whole life cycle of the land.Secondly,based on the specific national conditions of unbalanced regional development in our country,we should properly delegate the property tax power to the grassroots govemment.In addition,relevant supporting systems should be established at the technical and policy levels to guarantee and support the reform of real estate tax,such as batch evaluation system and dispute resolution mechanism.Finally,local governments should be provided with sunshine investment and financing mechanisms and incentive and restraint mechanisms.