| Real estate is one of the basic industries of a country. Today revenue concerning real estate has become an important part of tax ations all over the world. In every countries, though, there are a lot of differences in the field of real estate taxation because of different history, culture, national conditions and ecnomic-control target, real estate taxation has enjoyed a vital position in every country's revenue. China's real estate taxation legal system gradually came into being with the fact that our country restructured the economy, especially the tax system changes step by step. Because of the lag of entire taxation reform, there are a lot of problems to be solved in thecurrent real estate taxation legal system, such as no uniform in the local government powers and financial authority, difficulties in local finance, small autonomy, and real estate taxes, as local property taxes, as the main tax status having not been achieved; The levels of tax legislation are low and not uniform, most of them are only administrative rules and regulations; Maintain links in the real estate tax burden is light and distribution links tax burden is heavy, it's harmful for land's flow and effective utilization. In addition, the problems also exist in Real Estate Taxation itself, such as complicated taxes and fees, unequal tax burden and so on, which ,to some extent , hindered the further development of the real estate industry. As a result, the improvement of China's real estate taxion legal system has become imperative. The main contents of the study are as follows:Part I "general situation of our country real estate tax revenue legal system". I started with the concept, characteristics and function of the real estate tax, as well as the character of its legal relationship. I set forth our country real estate tax revenue legal system history evolution and analyzed the primal problem and current situation of it then.The real estate tax revenue is to point to the tax taking real estate as object of taxation, that is, one kind of specially appointed tax based on taking house property, land estate as direct tax basis or taking exploitation, management and circulation with house property, landed estate as direct tax basis. It plays an important role in the fields such as: the country budgetary income organization, the inhibition of real estate speculation, guiding the flow of real estate funds, the promotion of the rational use of land resources, the promotion of domestic industry and so on.Since the founding of new China, our country's real estate tax legal system formed, changed, perfected as numbers of real estate tax system changed. As an important component of tax revenue legal system, China's real estate tax legal system has experienced a gradual process which was from building-up to unceasingly perfect. Its evolution and development was profoundly impacted by changes of economic system and policy, and closely related to China's rise and fall of the real estate industry. It has experienced five times of major tax system reforms: The first time was in 1950, a new tax system of China was established; The second time was in 1958, the tax system was simplified to comply with the socialist transformation; The third time was in 1973, the tax system was simplified under the condition of "the Great Cultural Revolution"; The forth time was in 1984, the characteristic was "To replace profit delivery with tax payment" and reforming industry and commerce tax system to adapt to development of planned economy; The fifth time was in 1950, tax revenue system currently was formed in effect. The categories of our country real estate tax revenue legal system currently in effect mainly have 12 kinds. According to different natures and the functions, they can be divided into the transaction tax class (business tax), the income tax class (personal income tax, enterprise income tax), the property and the behavior tax class (property tax, urban real estate tax, stamp duty, deed tax), the resource tax (cities land use tax), the specific goal tax class (land value-added duty, urban construction tax, cultivated land takes tax, regulatory tax of investment on the fixed assets).The problems of China's real estate tax legal system are mainly in two aspects. First, that is in the aspect of tax revenue legislation, showed by: Revenue-sharing legislation system is difficult to adapt to the real estate's regional characteristic, has gone against the principle of efficiency in tax revenue; Rent, taxes and fees are dislocated, real estate tax revenue system is not clear; Tax collection range is too narrow, tax base covers incompletely; Charges are in confusion, and fees are seriously more than taxes; Circulates again holds lightly, the tax burden structure is unreasonable; Basis of tax assessement is unscientific, and its rate is not short of flexibility; Inside and outside real estate tax system is not united, contrary to the principle of fairness; Categories of taxes setting is not scientific and regulatory function is missing; There exists a leak in the system of tax revenue administering; The tax revenue law currently in effect exist a defect. Second, that is the aspect of tax collection and management practices showed by: Tax administration means is poor; The real estate distribution of income is not reasonable; Every branch is short of the effective cooperation; some of the taxmen's quality are low; Serveice system for taxpayers is not perfect enough; Deep-rooted impact force of real estate tax preferential policies is not strong. Part II "lessons of foreign real estate tax revenue legal system". First of all, I introduced designs of real estate tax system in every country; Secondly, I explained and analyzed on drawing lessons of our country from foreign real estate tax legal system.Real estate tax system has different interposition in the different countries according to house property and land estate. Some countries unite house property with landed estate in collecting real estate taxes, and some countries set up land tax and estate duty respectively. However, disregarding being unified or separated, the taxes involved in the provision of major real estate acquisition, retention, and transfer. The tax category of real estate includes mainly: registration for permission tax, stamp duty, real estate acquisition tax, inheritance tax or gift tax etc. The tax category of keeping real estate taxes includes: real estate taxes, property taxes, real property gains tax on a special (regular) basis; Real estate transfer tax categories include: real estate transfer tax revenue in the form of income tax, direct land value-added tax, value-added tax on real estate speculation.All the countries in the world take real estate tax revenue law system formulation seriously. As the capitalist countries, most of the land and housing are private, the relationship between the land and housing taxation laws is clearer comparatively. Real estate tax is based on a certain land system. Although the land system in different countries are different that leads to different natures and collecting approaches of real estate tax, on the whole, there exists a common Policy direction over the world. It provides a good reference and enlightenment to our country's improvement of real estate tax legal system, which is manifested by : As local taxes, real estate tax is the main source of local revenue income; "Holds again circulations lightly" is the features of a mature real estate tax structure; "Wide tax base, few categories of tax, low tax rate" is the basic principle of real estate taxes; "Bright tax, less fees", working out perfect legal norm; Establish various systems, and strict on tax administration and collection.Part III "suggestions on improvement of our real estate tax legal system". First of all, I put forward the necessity of improving our country's real estate tax system; Secondly, I submitted the concrete suggestion perfecting real estate tax system of our country on eight aspects such as tax revenue legislation, improvement of real estate tax revenue system and so on.The necessity of perfecting the legal system of China's real estate tax revenue is mainly reflected in the need for being consistent with the requirements of law-ruled country; for economic globalization and the WTO, for increasing local fiscal revenue, and for being conducive to the healthy development of the real estate industry. Concrete suggestions of perfecting real estate tax revenue legal system our country of are as follows: Strengthening the real estate tax legislation, and establishing its dominant position in the local financial revenue; Reinforcing the tax collection on the links of real estate preservation; Making"regular tax, bright rent, clean up fee clear"; Establishing the real estate tax system of "Wide tax base, few categories of tax, low tax rate, reasonable reduce"; Taking market value as main plan tax basis; Gradually making the real estate tax system applied to foreign-funded enterprises and inners unified; Improving the management of real estate taxation system; Establishing an information communication system and improving the system of department coordination.
|
PDF Full Text Request