Research On Real Estate Tax System Reform Of China

In recent years, China’s real estate market is also showing a rapid rise and development of the state. Real estate problem is an economic problem, is also affecting social stability problem of people’s livelihood. Prices rise too high, too quickly, increase dweller life stress, increased the financial risk, are not conducive to the coordinated development of social economy. To stabilize prices, promote the healthy and stable development of the economy, our government has to improve the real estate tax system, tenure in the real estate tax reform has become an important research direction of tax. Our country Real Estate Possession Tax for real estate industry tax revenue proportion is very low, the tax burden level is very low, the sources of law major is the State Council promulgated the provisional regulations, influence of the real estate tax efficiency.China’s tenure in the real estate tax collection aims to make full use of tax leverage to improve efficiency in the use of real estate, with the national real estate policy adjustment and control the scale of investment in fixed assets, guarantee the local governments to obtain stable fiscal revenue, at the same time effectively reduce the real estate ownership investment income, realizing social equity. This paper makes full use of the foreign developed country Real Estate Possession Tax wide tax base, low taxes, housing and land tax, and pay attention to the real estate tax base assessment characteristics, to maintain links real estate tax system reform research. This paper is divided into four parts to elaborate introduction, mainly elaborated this article selected topic background, both at home and abroad on the property tax and property tax on some different points of view. The second part, mainly elaborated China’s current real estate tax legislation in Shanghai Chongqing and a new round of real estate tax reform. Then elaborated our country current real estate tax system existence insufficiency, namely the property tax, real estate tax object exist deviations in understanding the functions of positioning is not clear, property tax and urban and rural justice has not been straightened out, the property tax reduction and exemption policies of chaos four questions. The third part, from the property tax, real estate tax function object of Taxation, estate tax base, property tax relief policy, real estate tax purposes in four aspects such as the British and American Japan and South Korea and China’s Hong Kong and Macao regions to maintain links levied property tax were compared, and to our country real estate tax reform to provide beneficial reference. In the fourth part on the basis of the analysis, from the property of basic principles of tax law, taxation elements as well as the taxpayer rights, on China’s real estate tax reform put forward countermeasure to suggest. Present real estate tax system reform must start from the real estate tax subject, the object and the tax basis of property tax, property tax and real estate tax preferential policies to participate and make a scientific regulation.