Research On The Legal System Of Tax Base Evaluation Of Real Estate Tax In China

In 2011,China took Shanghai and Chongqing as the pilot cities to carry out the reform of real estate tax.Although the reform basically achieved the expected goal,it also exposed some shortcomings.One of the important problems is that the legal system of real estate tax base evaluation in China is not mature,and it still needs to be improved.This paper is divided into four parts:The first part is an overview of the legal system of property tax base evaluation.The tax base of real estate tax has two modes: ad valorem tax and ad valorem tax.Nowadays,most countries in the world,including China,adopt ad valorem tax,and the tax base evaluation of real estate tax is different from the general asset evaluation,which has the function of serving the government taxation.In addition,the evaluation subject,object,method and cycle of the real estate tax base have a great influence on the evaluation work.As a kind of legal system,the evaluation of real estate tax base cannot be separated from the support of the basic principles of taxation.Specifically,the establishment of the system cannot be separated from the support of the legal principle of Taxation,the tax standard cannot be separated from the support of the principle of quantitative energy taxation,and the evaluation scheme cannot be separated from the support of the principle of tax efficiency.The second part is about the current situation and problems of tax base evaluation of real estate tax in China.At this stage,there are still some problems in the tax base evaluation in China: Taking the transaction price of real estate as the tax base is not suitable for the current development;the subject of evaluation is not clear and unified;the evaluation method is still based on case evaluation;the batch evaluation method has not been popularized and applied nationwide;the setting of evaluation cycle is also lack of flexibility;the dispute resolution mechanism about the tax base evaluation of real estate tax is still unclear It is not perfect,so that the evaluation dispute can’t be effectively resolved.The third part is the international reference of the legal system of property tax base evaluation.The legal systems of real estate tax base evaluation in the United States,Britain and Canada have their own characteristics.China can learn from these countries’ scientific real estate tax base setting,special third-party tax base evaluation institutions,scientific tax base evaluation scheme,flexible tax base evaluation cycle and perfect tax base evaluation dispute resolution mechanism,and then combine with China’s actual development situation to improve China’s real estate tax base Property tax base evaluation legal system.The fourth part is the suggestions to improve the legal system of property tax base evaluation in China.In the tax base setting,we should take the market evaluation value of the real estate as the tax base;in the specific design,we should make clear the evaluation subject of the government first and then the third party,determine the evaluation object of the common value of the house and land,adopt the evaluation method of batch evaluation as the main method and case evaluation as the auxiliary method,and flexibly set up an evaluation cycle of one to three years according to local conditions;in the dispute resolution mechanism,we should have a set of appeal system It has a special dispute review organization and personnel to determine the relevant legal responsibilities.