Research On The Choice Of Differentiated Real Estate Tax Base

The legislation of real estate tax is essential to optimize the tax system structure and improve the local tax system.In terms of tax base alone,the real estate tax is slightly different from other taxes,including two parts of real estate tax value and tax rate.In view of the local tax attribute of real estate tax,its system design will be set differently according to the economic development level,real estate distribution,residents’ tax burden level and other factors among provinces and cities.The differential setting of real estate tax base is reflected in the differences of tax rates among provinces(cities),as well as the independent choice of preferential tax policies.In the process of tax system design,some necessary issues need to be considered:land and housing constitute the whole of real estate,and in China’s tax system,deed tax,land value-added tax,property tax and other real estate related taxes already exist.Therefore,the system design of real estate tax should be defined as taking real estate as the object of tax collection,and then is housing taxed separately or jointly?And what standard to measure the tax value of real estate?What kind of standard should be adopted in the differential setting of tax rate so as to reasonably represent the real value of real estate and achieve the purpose of fair tax calculation,and take into account the tax burden of taxpayers?What indicators are used to measure the real estate tax burden of taxpayers?How to design a more reasonable tax base preferential system?In order to solve the above problems,after establishing the research direction of real estate tax base,this paper first makes an in-depth study of the literature on real estate tax at home and abroad in recent years,to understand the general status of this kind of paper research,from the tax value of real estate tax,whether the land and housing are taxed separately,the design of tax base preferential system,the implementation of tax base preferential system,and the implementation of tax base preferential system This paper makes a comparative analysis of the relevant factors of the four tax bases for the calculation of taxpayers’ tax burden,so as to fully understand which aspects have become perfect and which aspects still have room for improvement.Then,the real estate tax systems of all(38)OECD countries are analyzed and compared to find out the similarities and differences of their tax scope,tax basis and preferential methods.Combined with the development status and basic national conditions of China’s tax system,the direction of the design of China’s real estate tax base system is put forward.After collecting and sorting out the required data,this paper constructs a model to compare the effect of various tax base design schemes,and properly uses the simulation scheme design methods of existing scholars for reference to optimize and improve the simulation.Finally,this paper puts forward some suggestions on the design of real estate tax base in China.The simulation results show that:the rise of tax rate often leads to the synchronous rise of real estate tax revenue and residents’ tax burden,and setting a lower tax rate in the first tier cities or super first tier cities helps to reduce the residents’ real estate tax burden.The effect of tax based tax relief on income distribution is better than that of tax relief,and the tax burden brought by tax relief according to per capita value is more obvious to the high-income group.The tax burden of residents in different provinces(cities)is not the same.The gap between the residents in the eastern region and the central and western regions is obvious,and the gap between the eastern and western regions is about twice.Under the average tax burden,the feasible differential tax rates vary greatly among provinces(cities),and the applicable tax rates in the western region are more than two times higher than those in the eastern region.After the reform,the scale of real estate tax revenue has been significantly expanded,the overall proportion distribution is relatively concentrated,and the gap between individual provinces(cities)is slightly larger.