Research On The Supply Of Inclusive Real Estate Tax System

Real estate taxation system refers to the taxation system that is directly related to real estate and consists of relevant taxes.It mainly includes real estate tax,value added tax,deed tax,corporate income tax,and other taxes related to real estate development,circulation,and holding.Based on the perspective of inclusiveness,this paper aims to promote the inclusive development of real estate.Based on a comprehensive investigation and analysis of the supply status of China's real estate tax system and the new orientation and new requirements for real estate development and taxation system construction,this paper proposes to build an inclusive real estate.The theoretical topic of the taxation system is systematically elaborated on the connotation characteristics and functional orientation of the inclusive taxation system.In order to explore the changes of the real estate taxation system and the path dependence characteristics,this paper reviews and compares the changes of the real estate tax system at home and abroad.Analyze and summarize the general law and inclusive experience of real estate tax system construction;in order to further verify whether the real estate tax system framework constructed under the guidance of inclusive concept satisfies the inclusive institutional characteristics and target orientation,this paper combines the latest CGE model research results at home and abroad.A CGE model of real estate tax based on the sample of provincial administrative regions was designed,and the real estate tax system supply scheme designed under the guidance of inclusive concept was simulated and verified.According to the simulation results,this paper proposes a specific supply plan for the inclusive real estate tax system,and the core is the supply of real estate tax system in the retaining link,in order to provide reference for China's real estate tax legislation.Based on the above analysis,the paper draws the following conclusive understanding and phased research results:First,the current imbalance in the distribution of interests in China's real estate sector,the excessive economic development of individual interest groups,and the increase in social disharmony factors reflect and reveal the lack of "inclusiveness" of China's real estate economic system.As an important part of the real estate economic system and an important adjustment tool for the real estate tax system,heavy real estate transaction links taxation,light(free)retention link taxation and other issues lead to insufficient tax fairness,lack of adjustment function and even reverse regulation,institutional supply A strong "inclusive short board" is presented.Second,in order to build an inclusive real estate economic system,it needs to be matched with an inclusive real estate tax system as an important and key component of its related institutional arrangements.The inclusive real estate tax system promotes real estate supply directly or indirectly in the form of a tax system.Social members who are better adapted to different classes and identities of the whole society "live and live" and achieve inclusive development,thus promoting social fairness and harmony.At the same time,as an important part of the long-term mechanism of real estate governance,it is committed to promoting the structural optimization of the real estate industry and other components of the national economy,complementing each other,and guiding and improving the institutional arrangements for optimizing the public resource allocation mechanism and public selection mechanism.Inclusive real estate taxation system to make up for the inclusiveness of the current real estate tax system,and to help build a long-term governance mechanism for real estate as the basic task,to promote inclusive development,to achieve everyone's "residence and residence" as the basic goal,to build a neutral The tax system elements with more complete functions and high tax compliance are the main ways,while satisfying the basic characteristics of "fairness,sharing,incentive compatibility,and rule of law".Third,as the core content of the inclusive real estate tax system,real estate tax faces multiple functions and missions,including organizing fiscal revenue,regulating income distribution,and promoting the modernization of government governance capabilities.However,at this stage,highlighting and paying attention to the regulation function of real estate tax is the realistic starting point for the government to levy real estate tax.It is necessary to use the real estate tax as a means to issue a strong expectation of stabilizing the real estate market to the whole society.In the medium and long term,real estate tax will gradually enrich the function of fiscal revenue.Therefore,the system supply of real estate tax can be based on high-end regulation at the present stage,adopting tax-based deduction and progressive taxation system,and giving a certain degree of tax incentives such as rural real estate tax exemption and urban security housing,achieving taxable and incentive compatibility;In view of this,it should be a simple,convenient,fair and efficient tax system with universal taxation.The overall framework is "wide tax base,low tax rate,and high compliance".Fourth,the realistic goal of the supply of inclusive real estate taxation system is"Caldo-Hicks improvement",and the mode of institutional supply will be dominated by compulsory supply.The specific system supply ideas include:synchronously promoting real estate tax legislation and tax reform of trading links,optimizing the structure of real estate taxation system,reducing institutional transaction costs,and reducing the distortion effect of taxation system;in accordance with "wide tax base,low cost,favorable concessions,compliance The principle of "high" gradually incorporates all real estate into the scope of taxation of real estate tax;it combines land and housing taxation,and adopts a tax-based relief scheme that combines the deduction of area and value to ensure fairness and enhance the regulation function of taxation.Fifth,the simulation analysis found that the simultaneous implementation of the transaction and the real estate tax system reform of the retention link is more inclusive than the system supply scheme for separately levying real estate tax.The levy of real estate tax will help real estate prices to restore rationality,reduce the slope of the rising price curve,curb excessive housing price increases,and promote the healthy development of the real estate market.The implementation of the tax reform of the transaction link will reduce the institutional transaction costs,and will promote the demand side and supply-side important economic indicators such as economic growth(GDP),investment,household consumption,and employment.Therefore,the linkage reform program can achieve incentive compatibility for producers and consumers,and is in line with the inclusive institutional supply orientation.Sixth,considering the inclusive requirements of institutional supply,it is difficult to significantly increase the local fiscal revenue for real estate tax in a short period of time,and achieve a complete replacement of "Land Finance",which means that real estate tax is unlikely to become a short time.Local main tax types and main tax sources.However,in the long run,as economic and social development is more balanced and more complete,the results of inclusive development continue to accumulate.Just like the development track of personal income tax,real estate tax has the potential to become a local main tax in the future due to the growth of tax base and other factors.