A Study On The Legislation System Of Real Estate Tax In China

The overall plan of "The Deepening Reform of the Fiscal and Taxation System" points out that the new round of fiscal and taxation system reform is a profound reform related to the modernization of the national governance system and governance capacity.The tax reform should focus on optimizing the tax system structure,gradually increasing the proportion of direct tax,improving the local tax system,adhering to the principle of clearing fees and establishing taxes,and strengthening the role of tax revenue as the main channel of financial revenue collection.The Third Plenary Session of the 18 th Central Committee of the Communist Party of China’s "Decision on Several Major Issues of Comprehensively Deepening the Reform" proposed "speeding up the legislation of real estate tax and promoting the reform in a timely manner",and for the first time proposed in the Party’s programmatic document "the implementation of the principle of statutory taxation",which clearly defined the basic road map of "legislation before reform" for China’s real estate tax reform.The legislation and implementation of real estate tax should be carried out in accordance with the principle of legislation first,full authorization and step-by-step promotion.On the basis of full demonstration,the tax burden of each link of real estate should be optimized,and the tax burden of construction and transaction links should be appropriately reduced.Real estate tax should be levied on the industrial and commercial real estate and personal housing in the holding link according to the evaluation value,and a perfect modern real estate tax system should be gradually established.The current legislative system of real estate tax in China has gone through three stages: the initial stage,the formation stage and the reform stage.The main characteristics of the current legislation system lie in three aspects.Firstly,the administrative organs occupy the dominant position of the legislative body.Secondly,the legal sources are mainly administrative regulations and rules.Thirdly,the multiple effect scopes coexist in the same legislative system.Due to the legislative administrative system,empirical legislative guidance and pilot reform mode led by administrative organs in the field of tax legislation for a long time,the current legislation system of real estate tax in China has some major deficiencies,such as the absence of substantive law of real estate tax,insufficient standardization of authorized legislation,and conflict of legal sources.In order to improve the legislative system of real estate tax in China,firstly,we should scientifically allocate the legislative authority of real estate tax in China,and allocate the legislative power of real estate tax horizontally and vertically on the basis of clarifying the relationship between the taxpayer’s tax right and the legislative power of the state.The main legislative power of the basic tax system related to real estate tax,that is,the power to formulate,modify,abolish,levy and stop the collection of real estate tax,is listed as power reserved by law and should be allocated to the National People’s Congress and its Standing Committee;the power to formulate the detailed rules for the implementation of the real estate tax law is granted to the State Council as supplementary legislative power in the form of legal authorization;the power to increase or decrease the tax items,to adjust the tax rate,to levy and reduce or remit the real estate tax are assigned to the National People’s Congress and its Standing Committee of a province,autonomous region,or municipality directly under the central government as supplementary legislative power in the form of legal authorization.At the same time,ethnic autonomous regions and special economic zones also enjoy the legislative flexibility of real estate tax according to the law and authorization.Secondly,we should improve the legislative procedures of real estate tax in three aspects: openness,participation and negotiation.The openness of legislative procedure is used to protect the taxpayer’s right to know,the participation of legislative procedure is used to enhance the authority of legislation,and the negotiation of legislative procedure is used to achieve the balance of interests of all parties.Thirdly,we should improve the integrity and effectiveness coordination of the legal sources of real estate tax.The central and local power organs and administrative organs,according to their respective legal authority and legislative procedures,formulate laws,administrative regulations,departmental rules,local regulations,autonomous regulations,special economic zone regulations and other legal sources related to real estate tax,so as to build a clear and complete structural system.The legal sources related to real estate tax must reflect the principle of protecting the basic rights of taxpayers,the ability-to-pay principle of taxation and the principle of right remedy,so as to build a fair value system.We should scientifically divide the effectiveness rank and scope of application of the legal sources of real estate tax,and improve the effectiveness review of legal sources of real estate tax,so as to construct an orderly and coordinated effectiveness system.