Study On Reform Of Real Estate Tax In China

The real estate industry is currently one of the pillar industry in China, the efficient and complete real estate tax system is to raise the government financial income, regulating economic operation and the important tool of income distribution. At present our country’s real estate tax system is not perfect, one is to lead to local grassroots government lack of necessary subject categories of taxes, thus the financial in starved condition; the second is against income distribution. Real estate tax as a property inventory adjustment in the distribution of important tool, in our country the distribution adjustment function basic of fause state, unable to function in our country a growing gap between rich and poor;the third is not conducive to China’s real estate price stability. House prices in China, the real estate market speculation abounds, make part of the rigid demand cannot be satisfied, and affects social harmony and stability. Therefore, the real estate tax system reform is imperative.In the second part of Chinese real estate tax system the present situation to carry on the analysis, it is pointed out that China’s real estate tax system exist the following questions:(1) the real estate related categories of taxes structure is not reasonable, real estate circulation link taxation, heavy tax burden, and retain link tax less;(2) the real estate tax revenue accounted for the proportion of tax revenue is very low, can not satisfy the needs of the local finance;(3) set up real estate tax system is not reasonable,(4) the real estate tax, fee covers of confusion to fee and tax, fee squeeze tax phenomenon is serious;(5) the auxiliary system is not perfect, increased the difficulty of the tax collection and management. In view of China’s real estate tax afore-mentioned problems, real estate tax reform urgently. The third part of Chongqing collecting personal housing housing property tax on the case analysis, Chongqing personal housing housing property tax is our country has implemented a pilot reform of the housing property tax, and carry on the analysis, to a more in-depth discussion of China’s real estate tax reform orientation and measures, draw the following conclusions:(1) the positive effect:regulating purchase cost and housing consumption, adjust and optimize the financial income structure, and promote the purchase and investment return reason;(2) the existing problems:real estate tax plan tax basis problem, house property tax levy time cutoff point problem, house property tax levy range problem and so on. The author thinks that chongqing personal housing housing property tax reform mode is unfavorable in the national promotion.The tourth part of this paper to Taiwan real estate tax system is analyzed and reference:(1) the tax legislation aspects:higher level of legislation, and complete the related legal laws and regulations;(2) the tax function aspects:better to play their regulatory functions;(3) tax ownership aspects:real estate taxes is the security of local fiscal revenue,(4) the tax burden level aspects:adhere to the "less categories of taxes, wide tax base, low tax rate" principle,(5) tax aspects:strictly distinguish, implement tax, less fee principle,(6) collection and management aspects:complete related system. Taiwan’s social economic environment and the mainland have similar, Taiwan real estate tax system and therefore there are many worthy of mainland reference place.In this paper the fifth part combining the above analysis and put forward optimization of China’s real estate tax policy suggestions:(1) China’s real estate tax reform should follow the "fairness, efficiency and legal system" principle;(2) through the real estate tax system reform and perfect, establish a unified, standard real estate tax system;(3) strictly distinguish between real estate tax and fee, regulating the local administrative charge;(4) the perfect real estate tax collection and management of related system and safeguard system;(5) perfect the system of transfer payments, and give the local government must be tax administration authority.