Research On Tax Regulation Of Real Estate Vacancy

With the development of urbanization in China,the real estate market in China has also developed rapidly.But because of the real estate tax system ’ heavy stream light insurance ’,the influence of social and cultural concept and the high income of investment in housing,there are a lot of real estate vacant,which has become a potential threat to the healthy operation of the market.Resource-based social attributes and taxation are important financial means to regulate and control housing vacancy,and the regulation of housing vacancy through tax law has theoretical basis.At present,China ’s real estate tax law is being drafted,and the tax burden of holding link will be adjusted in the future.The pilot projects in Shanghai and Chongqing provide rich experience for the reform of real estate tax.The networking of national real estate registration provides a technical prerequisite for the reform of real estate tax system.At present,China ’s tax law on the regulation of real estate vacancy is insufficient,the development and circulation of part of the tax categories of repeated taxation problems,individual free transfer of real estate and real estate inheritance exempt from personal income tax,the existing real estate tax object narrow tax basis is unscientific,which makes China ’s tax law on real estate vacancy regulation is insufficient.The phenomenon of excessive vacant property exists not only in China,but also more or less in other countries.Some developed countries with early urbanization are regulating the phenomenon of housing vacancy through tax law.After so many years of development,they have generally achieved good results,controlling housing vacancy at a reasonable level and providing many successful experiences for our country.Suggestions mainly through the reform of real estate tax law to control the problem of real estate vacancy.China ’ s real estate tax system is in the process of reform.Most of the taxes are still administrative regulations promulgated by the State Council in the last century.The legislative level is too low and lacks seriousness and authority.The inclusion of real estate tax in the legislative plan reflects the requirements of implementing tax legality and improving tax legal system and financial system.The levy of real estate tax is considered to be an important means to solve the problem of vacant housing,high housing prices and the inability of low-income groups to buy housing.At the same time,it is suggested that the tax burden of real estate development and circulation should be reduced and the tax burden of holding links should be increased on the basis of the unchanged overall tax burden of real estate tax in the future reform of real estate tax.First,eliminate the real estate development and transfer part of the duplication of tax burden,followed by recommendations when the time is ripe for gratuitous gifts to close relatives of property and inheritance property levy gift tax and inheritance tax,and finally the individual transfer property levy personal income tax differential tax rate.In terms of the reform of real estate tax,it is recommended to increase the tax burden of the holding link through specific tax systems such as tax objects,tax basis,tax rate and reasonable reduction and exemption policies.The reform of the real estate tax proposal should also do a good job of supporting security measures.First,a transparent national tax source information sharing system should be established to lay a good foundation for collection.Again to build a good real estate value assessment system to promote the real estate market assessment value as the tax object.Finally,we should increase the construction of real estate tax talent team and cultivate compound talents of real estate business.Based on the knowledge of law,real estate,macro economy and finance,this paper expounds,analyzes and puts forward solutions to the problem of real estate vacancy through constructive means.Through the real estate tax reform to control the problem of real estate vacancy,not only to improve the tax burden of holding link,but also to reduce the tax burden of development and circulation link under the premise of not increasing the overall tax burden.In this way,we can build a long-term stable tax system structure of real estate,increase the cost of holding links while increasing national fiscal revenue,inhibit the investment attribute of housing,and encourage owners to sell or rent housing,thereby reducing the vacancy rate of housing.This paper aims to attract attention from all walks of life to the problem of real estate vacancy,and provide a comprehensive understanding platform for macro decision makers and legal makers to solve the problem of real estate vacancy with real estate tax,and provide decision-making reference.