Research On The Legal System Of My Country's Property Tax Reform

Along with the development of economy and culture in our country,the problems of the real estate market also arise,such as the phenomenon of hot house speculation and the shortage of local financial revenue.To a certain extent,they depend on a series of problems such as "land finance".These problems have affected the healthy development of the real estate market,resulting in some people with rigid housing demand can not afford the housing price problem.It has a negative impact on social harmony and stability.The real estate tax is an important part of the local government's financial revenue and can guarantee the construction of local public services.Therefore,the real estate tax has attracted more and more attention in society.However,due to the long-standing problems,most of the current regulations in China can not meet the current situation of real estate,and in March 8,2019,the second session of the 13 th National People's Congress.At the meeting,the work of concentrating on the enactment of the real estate tax law was emphasized again.Therefore,the reform of the real estate tax legal system has become the focus of attention from all walks of life.Based on the economic background of our country,this paper analyses the existing problems and reasons in the reform of real estate tax.At the same time,by drawing lessons from the relevant foreign system of real estate tax and the experience of Shanghai and Chongqing pilot projects,it puts forward relevant system suggestions for comprehensively and steadily promoting the reform of real estate tax and improving the local tax system in our country.The full text is divided into four parts:The first part is an overview of China's real estate tax.Firstly,it defines the concept of real estate tax in our country.Secondly,it mainly raises the problems of the current legal system of real estate tax in our country,and analyses the problems of the legal system of real estate tax in our country.At present,there are some problems in the reform of real estate books in China,such as the legislation of real estate tax,the unreasonable design of tax elements,the high cost of collection and the imperfect supporting mechanism.The main reason for the above is that our country's relevant legislation level is low and there is no authorized local authority,which makes the tax work unable to adjust in time according to the current situation.At present,the relevant evaluation mechanism and information collection management system are imperfect,and there is no unified system of mutual sharing among various government departments.The second chapter is the analysis of the reform pilot projects in Shanghai and Chongqing.Firstly,this paper makes a detailed comparative analysis of the pilot rules in Shanghai and Chongqing,sums up the similarities and differences of the two reforms,and draws on the relevant experience about the desirability and inadvisability of real estate tax.Although the pilot reforms in Shanghai and Chongqing have aroused widespread controversy in the society,it is also the pilot reforms in these two places that have opened the pioneer of real estate tax,which is of great significance to promote the reform of real estate tax in China.The third part is the experience and Enlightenment of foreign countries.In view of the problems facing our country at present,this paper conducts an international comparative study from two aspects: basic tax system elements and real estate tax collection and management,so as to absorb the relevant experience of countries with mature legal system of real estate tax and provide important reference for the legislation of real estate tax in our country.The fourth part is the suggestions to improve the legal system of real estate tax in China.This part is based on the successful experience of foreign real estate tax and the pilot experience of Shanghai and Chongqing in China.First,it puts forward relevant legislative proposals,stresses the importance of improving the legislative work.Secondly,it makes detailed institutional proposals on the elements of tax law.Finally,it puts forward the establishment of corresponding supporting system of real estate tax to promote the reform of real estate tax smoothly.