Research On Legal Issues Of Deed Tax

As an unique tax in China,the deed tax has been constantly changing and developing for thousands of years.With the deepening of reform and opening up,the deed tax has once again appeared in China’s vision.It has become a fast-developing local tax with greater growth potential,and it has given full play to its functions such as increasing local fiscal revenue and regulating the real estate market economy.In the context of the rule of law,the establishment of the legal principle of taxation has started the process of the rule of taxation in China,and the deed tax system has finally rise from interim regulations to the law in 2020,which has become a milestone in the legalization of deed taxation.From the perspective of the specific provisions of the “Deed Tax Law”,it has made some improvements to the original interim regulations,but there are still defects in the tax rate setting,the time when the tax liability occurs,the refund mechanism,the preferential objects,and the collection and management mechanism.The author analyzes the shortcomings of specific provisions in our country’s “Deed Tax Law”normative analysis,historical analysis and other research methods and other research methods,and puts forward corresponding legal suggestions.This article is divided into four parts.The first part: Explain the concept and historical evolution of the deed tax system,define the nature of the deed tax,clarify the function of the deed tax,and have a preliminary understanding of the deed tax system.The second part elaborates the current status of our country’s deed tax system legislation.On the one hand,the development of deed tax in New China is sorted out.From the 1950 Regulations to the current “Deed Tax Law”,the development of deed tax in the past 70 years has undergone various changes;on the other hand,the “Deed Tax Law” and the original temporary regulations are compared,and their highlights are analyzed and interpreted.The third part analyzes the problems in the “Deed Tax Law”.,discussing from five aspects: the unreasonable tax rate design,the legal logic of the time when the tax liability occurs,the defect of the refund mechanism,the narrow preferential target,and the imperfect collection and management mechanism.The fourth part proposes corresponding legal improvement suggestions for the problems found above.The first is to optimize the tax rate design,adjust the basic tax rate,and expand the tax rate range;the second is to restructure the tax period to achieve the convergence of the “Deed Tax Law”and the “Civil Code”;the third is to improve the refund mechanism,and it is possible to clearly identify the real estate ownership certificate after registration Tax rebates occur;the fourth is to expand the preferential objects,and the transfer of real property to immediate family members due to inheritance or personal gratuitous transfer should be included in the tax exemption category;the fifth is to improve the collection and management mechanism.By improving the evaluation mechanism,preventing double taxation,and improving the supervision mechanism to solve the corresponding problems.