Analysis Of The Fairness And Efficiency Of China's Real Estate Tax

The coordination of tax fairness and efficiency is very important to China, whose economy is growing rapidly and the revenue gap between every class is widening. Real estate tax plays an important role in the fair distribution of income and effective allocation of resources, because it has dual nature of both direct tax and indirect tax. The study on the fairness function and efficiency function of China's real estate tax is important for narrowing the gap between the rich and poor, realizing the healthy development of the economy and improving the taxation system.This paper is divided into five chapters. Chapter 1: It introduces the theoretical research results in tax fairness and efficiency of domestic and foreign scholars, and the research results in the reformation of China's real estate tax. It is to lay the theoretical foundation and find out the aspects that have not been studied further. Those aspects are the research focus of this paper.Chapter 2: It analyzes the characteristics of real estate and real estate tax and draws on the theoretical results at first. Then it points out that real estate tax should emphasis on fairness or efficiency according to different taxpayers and different use of real estate in order to achieve overall coordination of fairness and efficiency.Chapter 3: It analyzes the changes in the property system of urban real estate, the changes in the fortune structure of urban residents, and the changes in the structure of national income distribution and the widening gap between rich and poor urban residents. According to these changes, it proves the defects of China's real estate tax and points out that the restraints of the former economic conditions and the limitations of previous tax reformation are the main reasons for the defects in the fair function of real estate tax.Chapter 4: It proves that China's real estate tax is inefficient in both administrative efficiency and economic efficiency according to the evaluation and analysis of efficiency. It points out that the housing shortage when the real estate tax was drawn up and the changes in people's ideas and the economic conditions are important reasons.Chapter 5: It proposes specific reform measures according to the evaluation and analysis of China's real estate tax. It also points out that the reformation of the real estate tax should have a correct guiding ideology, implement different tax policies according to different real estates and need perfect coordinated measures. These three aspects complement each other.