Research On Real Estate Tax In China From The Perspective Of Fairness

The distribution of wealth and revenue is the era subject which theoretical circlesand the government both pay more and more attentions to. Especially for our country,increasing the gap between the rich and the poor, increasing the gap between the rich andthe poor, with the society transconforming, it is more important to research on real estatetax from the fairness perspective. Therefore, this paper analyzes the historical and currentproblems about real estate tax institution with the fair perspective in China, absorbs theexperience of construction on the real estate tax system from Amereica, Englan andJapan, puts forward the policy recommendations for tax instituition.The first chapter is the introduction part. It introduces the research background,significance, concept, method, content structure, innovation and Shortcoming.The second chapter is literature review. It introduced the domestic and foreignliterature. Foreign literature was pure theoretical research, studied welfare effect analysisof economic system under the real estate tax tax mostly through the analysis of theeconomics model, verified the analysis in statistics method, also made some comparisonresearches for developed and developing countries. The domestic research tended to putforward policy suggestions on the real estate tax reform, focusing on practice research.The domestic and foreign research focuses were different, but the specialized research onthe subject of income distribution on the real estate tax with fair perspective is fewer, norsystematic.The third chapter is the theoretical part. It discusess the fair idea and explains theinherent mechanism of real estate tax to promote social justice. In the mechanismframework, the market economy mechanism is the external basis, adjusting incomedistribution function is the main function, tax fairness and efficiency are the basicprinciple, and promoting social fairness for absolute outcome is the goal. It also discusessthe measure standard problem and influencing factors. The related factors mainly includetax incidence and transfer, tax structure, taxation rate and so on.The fourth chapter analyzes the real estate tax institution in historical China.Evolution of real estate tax system in the new Chinese can be divided into three stages:fair blank stage, fair initial stage, fair reform stage. The evolution shows strong path dependence and imbalance with environment. It also Compared the tax reforn inshanghai and Chongqing in the recent years, thereby optimiz the pilot program.The fifth chapter makes an empirical analysis on the real estate tax adjustment effectof income distribution function. The empirical results show that the real estate tax isreverse adjusting the gap between rich and poor, and the role of the degree is not high.The fair effect of real estate tax which should be progressive has not fully excavated. Theresult is same to the combinded land and building tax.The sixth chapter discusess the reason of the empirical result. Firstly, it is because ofthe design of tax design which is mainly manifested in the taxpayer, tax object, tax scope,tax basis, tax rate etc. Sencently, there are several problems in tax structure: lack ofreasonable growth mechanism and motive, lack of elasticity of tax revenue, the curingtax basis, the tax scope of narrow coverage. Thirdly, tax collection management is unfair.Fourthly, the tax institution is not effective.The seventh chapter is the international experience and reference part. It analysesAmerican, British, Japanese real estate tax status, characteristics, basic experiences andtax reform trend. It gives three enlightenments on China’s real estate tax Construction:Real estate tax adjustment depends on a country’s institutional framework conditions.Real estate tax system design need trade-offs ‘fairness and efficiency’. Real estate taxreform is a long-term gradual complex process.The eighth chapter analyzes the real estate tax fair policy choice. Firstly, theinstitution choice refers to considering the issue from the objective, device, management,.Environment. The specific suggestions include conservation tax as the main tax,inheritance tax as supplement, the land tax and building tax combined levy, enhancingtax collection management, and so on. Secondly, it suggests to break ‘institutiongdepending’ and to adopt ‘preliminary test point (first-tier cities pilot)--expanding thepilot range (East, central and western, first, second and three line cities synchronous pilot)--the national promotion (urban and rural synchronous extension)’ as the progressivepath. In the so-called transition period,the policy should consider the fairness issue tomatch income and housing values.