On Legislation Of Real Estate Tax In Our Country

A perfect tax law without from elements of Tax, which reasonable set and arrangement, real estate tax as a new taxes, are proposed at sixteenth session of the Third plenary session on October 2003, In the country,Different scholars have different views. As real estate tax's definition, way of imposing, the impact on real estate market, pros and cons of imposing, Levying scope and so on. However, the discussions on real estate tax's element are relatively small, and not profound, As a new real estate taxes to maintain links, It is different from the real estate tax of the previous, But also from abroad real estate tax of China's Hong Kong and Taiwan, It is for land, houses and other buildings, Levying scope just for land owners and users of land, houses and other buildings, With real estate values and increasing the appreciation of a tax currently payable, Article broke the previous academic research on the idea of real estate tax legislation model, accordance with tax law elements of the structure, Focused on real estate tax on taxpayers, taxed, the tax rate and tax benefits and other elements of the set, By comparing the foreign countries, China's Hong Kong, Taiwan real estate tax (property tax) the various elements of the specific settings, By analyzing the various elements of domestic scholars in the different ideas, Through Shanghai and Chongqing property tax reform plan analysis, Finally, set up the various elements of real estate tax. This article is divided into five parts.The first part introduces the basic theory of real estate tax. At first, Analysis of the Birth and Evolution of the property tax process, with the definition of foreign real estate tax, Analysis of different scholars on the domestic definition of real estate, Finally, do a new definition on it, That real estate tax is the property of land and housing within a certain period (usually one year) based on the value of real property in the market to the property owner or a tax imposed on users. Second, Through the Shanghai Chongqing property tax and real estate tax comparison, limits Shanghai Chongqing property tax is a property tax which we discuss, Finally, to explore the model of choice of real estate tax, Through the existing domestic scholars of different viewpoints, That the pattern of real estate tax legislation should choose the mode of individual property tax and land tax, house tax mixed separation mode.The second part introduce real estate tax payers, Analysis of the taxpayer form the United States, Japan, Hong Kong and Taiwan of China, Second, the resolution of the current domestic scholars that have the different views on the taxpayer's levy, Today there are three point of views on domestic, The first view is that the taxpayers should be property rights, they are real estate owner; The second view is that taxpayers should be ownership of the subject, that is, the owner of a house; A third view is that the taxpayers is the right of user. Through analysis of these three different points of view, and Analysis Shanghai Chongqing property tax, I believe that, China's real estate tax payers should be the owner or real estate in our country who has the right to use real estate, Including natural persons, legal persons, other organizations, That in our country with real estate ownership and the right to use the units and individuals And in our country has the right to use real estate ownership and foreign enterprises and individuals.The third part Introduction of real estate tax levied on, First, analysis of the United States, Japan, Hong Kong and Taiwan of China's real estate tax (property tax) levied on, Second, to resolution the different point of views in the tax objects on domestic scholars, include the scope of tax weather involved the country; include weather involved the purchase of housing that is already taxed; include weather introduction real estate tax of other real estate, introduction of the object weather just only to the second room, weather include the first one, Through the analysis of these issues, and Analysis Shanghai Chongqing property tax, I believe that, real estate tax levied on China should be our country land, houses and buildings. Including foreigners in our country and the individual ownership of land, housing and buildings, including some unknown land, houses and buildings that occupied by their owners, but the use of the range of value are arising, Including the purchased, Include home owners just only one real estate, But the real estate tax levied on do not involve the country, does not involve other property besides the real estate.The fourth section describes the property tax rate. First, analysis the United States, Japan, Hong Kong and Taiwan of China real estate tax (property tax) rate. Second, analysis three main issues by the domestic scholars, that are tax based on real estate tax, real estate tax rate on the choice of form, The design on the rate model. By comparing the practical experience of some foreign countries, Considering the basic situation of our country, With the provisions of China's real estate tax. and Analysis Shanghai Chongqing property tax, I believe that, The basic real estate tax rate should be between 0.1%-3%, at the same time, Tax base valuation methods should be selected, and should be selected progressive tax rate system, The model should be chosen uniform tax rate.The fifth part Introduction of real estate tax exemptions and concessions, First, analysis the United States, Japan, Hong Kong and Taiwan of China real estate tax's (property tax) Reduction in specific provisions, second, analysis of our range of property tax breaks, At present, Domestic scholars have reached a consensus on the scope of relief for some units, But for other units and individuals have still controversy, Combining these ideas, Reference foreign Countries, and Analysis Shanghai Chongqing property tax, Hong Kong and Taiwan's provisions of real estate tax, Finally, I put forward to our country's relief range of real estate tax.