Basic Legal Problems Of Real Estate Tax Law

With China's rapid economic development, deepening reform, the real estate industry has changed from the previous planned economy to market economy system regulation, the invisible hand of the real estate market does not bring the dream of civil Citizen Night Implementation, but prices continue to climb up the nightmare of harassment. Low-income housing look intimidating, the level of income is reduced in the sandwich layer, high-income standing on the sidelines. Practice has proved that real estate as a quasi-public goods, its negative externalities, market allocation and the low efficiency in low-income people do not determine the fairness of relying solely on real estate markets in the reform of the regulation system does not work, our country needs the appropriate system to regulate almost out of control real estate market. Real estate tax as a nationwide implementation of the legal system, one can make up our tax system in the gaps, improve the tax system to maintain the real estate tax system;on the other hand, it will lower the cost of the current specification of the real estate deformity Market, with the visible hand of the blindness and timely amendment to lag the market, the healthy development of real estate the right guidance, regulatory role. Therefore, from both practice and theory, China's development and implementation of real estate tax law is imperative. Comprehensive comparison of the United States, Japan and South Korea is similar to property taxes, the rule of law under our existing local resources, China should set up in the principle of horizontal equity and vertical equity, under the guidance of the "five tax and one fee to be one tax" of the real estate tax model about land value increment tax, urban maintenance and construction tax, urban land use tax, property tax, urban real estate tax and land transfer tax for the property in the form of joint, and the property tax is classified as local taxes. In the implementation of "wide tax base, low tax rates, both to keep and trade", the real estate tax at the same time, complemented by appropriate supporting systems:migration legal system, legal system, real estate investment, real estate registration assessment of the legal system, information management law System, tax collection system and the real estate property rights system and other systems together to achieve home ownership to live a better life.