House Property Tax Reform In Taxpayer Rights Protection And Research

In April 2010, the state council development and reform committee "about 2010 deepen the reform of economic system in the opinion of the key work put forward" to promote the gradual reform of real estate taxes." This was the 2005 October 5th plenary session of the central committee of the CCP about formulate national economic and social development in the 11th five-year plan proposal "mentioned" adjust and perfect resource, the implementation of the property tax on fuel, steady implementation." Clearly put forward again after tax reform in real estate related problems and sparked 2010 theory, practice and public media attention, chongqing "special housing consumption tax", Shanghai "real estate tax" and "housing retain tax" had become a network hot nouns. The 2011 Shanghai chongqing announced real estate taxes in 2011, the detailed rules shall be implemented as of January 28, chongqing real estate tax rates for 0.5% - 1.2%, Shanghai tax rate of 0.6%. No matter be "steady implementation of the property tax, or", "to promote the gradual reform", its property taxes on the current background are real estate tax system reform. However, in real estate tax reform calls the period, rising to the theory and practice of taxpayer rights protection reform but does not see more focus.Aiming at housing property tax reform in taxpayer rights protection, this paper summarizes the taxpayer rights protection in theory research and tax system property taxes in the practical experience of the taxpayer rights protection in China based on real estate tax reform in the protection of the right of taxpayer made tentative research. Mainly includes the following five parts:The first part is basic theory research. First, the author to real estate tax, estate tax and property tax three concept is defined, and compares them to house property tax reform and real estate residual tax system reform of the relationship between the paper, on the basis of summary of house property tax reform purpose style definitions. Secondly, to house property tax reform in the theoretical basis of the taxpayer rights, the deserved rights and taxpayer rights protection status, comb.The second part is the housing property tax reform in the necessity of taxpayer rights protection. This chapter through to the general taxpayer sense and property tax reform specific context taxpayer rights protection are analyzed, and the necessity of the reform of property taxes for fully elaborated tax concept, establish "change" concept, construct tax service the important significance of the taxpayer rights system reform of real estate taxes, demonstrates the taxpayer rights protection theoretical and realistic significance.The third part is the our country house property tax reform in taxpayer rights law protection predicament analysis. This chapter discusses public real estate taxes by the lack of reform overall strategy, house property tax reform in a cost-benefit analysis operation in the reform of the dilemmas, house property tax benefit gambling and taxpayer rights guarantee mechanism for housing property tax reform affect four parts, respectively expounds property tax reform in China may affect taxpayer rights law protection system and mechanism obstacles.The fourth part for the rights of overseas taxpayer legal practice and experience for reference. The author in this part of the legal system by the general taxpayer rights and special provisions, conclusion according to the tax reform process overseas experiences, to put forward Suggestions after the text provide exam content.The fifth part for housing property tax reform in taxpayer rights protection countermeasures and Suggestions. This chapter of our country in the above property taxes in taxpayer rights law protection reform the plight of the basis of the analysis of the basic conditions, according to our country's foreign real estate taxes rationally using tax laws system of experience, from concept to practice, from substance to program and so on the different Angle to our country house property tax reform in taxpayer rights protection puts forward five Suggestions.