Research On The Legislation Of Real Estate Tax In China

At present,the real estate tax is still in the process of evolution from scratch,and the discussion of it by the public continues.With the active promotion of the country,we can expect that it will soon become a reality.The reform of the real estate tax is imperative,but the road of future tax reform is still long.As a complex system engineering,the legislation of real estate tax inevitably has many complex problems,risks and obstacles to face and deal with.At present,the domestic real estate legislation system is not clear,and the design of tax system elements and supporting laws and regulations are not perfect,which seriously hinders social equity and efficiency,and also affects the general trend of property distribution of residents in China.It is necessary for the legislature to study the legal basis of the real estate tax,fully understand the starting point of the financial and tax theory of the real estate tax,and discuss under what circumstances the real estate tax has the collection conditions,and how the land transfer fee system caused by the urban-rural system is effectively compatible with the real estate tax.Since 2011,the real estate tax in Shanghai and Chongqing has not played an obvious role in regulating residents’ income and expanding local government’s income,but it can’t negate the role of real estate tax and the necessity of its introduction.By learning from the mature overseas real estate tax system,the real estate tax in Shanghai and Chongqing has been tested Practical experience will help us to gradually implement real estate tax reasonably and efficiently.After the problems of legal basis and legislation itself have been solved,it is necessary to consider the establishment of corresponding basic supporting system,which is the necessary condition for the smooth implementation of real estate tax,and also the necessary way to promote social fairness,efficiency and reasonable distribution of property.This paper is mainly divided into four parts,which can be simply summarized as: what is the real estate tax that the government will levy,what preconditions need to be met for the real estate tax levied on residents,how to make the government reasonably levy the real estate tax and how to make residents accept the real estate tax from heart.In detail,the first part of this paper expounds the concept,connotation and corresponding classification of real estate tax and the real estate tax mentioned in the process of tax reform,and expounds the basic functions and definition positioning of real estate tax;the second part,after analyzing the benefit theory and new viewpoints of real estate tax,discusses the legitimacy of the purpose of real estate tax,the basis of being taxable and procedural legitimacy In the third part,based on the reference of foreign legislation,some valuable legislative suggestions are put forward,such as the subject of Taxation,the scope of Taxation,the basis of Taxation,the types of supporting taxation,etc.,and the discussion is focused on The fourth part,from the perspective of improving the construction of real estate tax system,lists the real estate tax support system that the state needs to establish and improve,hoping to benefit the reform and improvement of real estate tax and promote social justice.