The Research On Protection Of Taxpayer Rights In The View Of Shanghai、chongqing House Property Reform

With the development of the growth of the market economy, the adjustment ofindustrial structure, the change of the distribution system and maintain the propertysystem, property tax reform is imperative.1986real estate tax regulations of thePeople’s Republic of China (hereinafter referred to as the "Provisional Regulations") forpersonal non-operating real estate property tax exemption.2011, China’s Shanghai andChongqing introduced as a pilot reform of the property tax levy Interim Measures onthe part of individual housing included in the scope of taxation. The feature is designedto curb housing prices, strengthen the regulation of the housing market, the housingconsumer market back up to the rational consumer demand, and thus play a regulatingunfair income distribution, reduce the role of the gap between the rich and the poor.However, the reform process must properly handle the issue of protection of the rightsof taxpayers. Shanghai, Chongqing property tax reform to expand the scope of thetaxpayer, increasing the burden on taxpayers, and to some extent, in violation of tax thestatutory principle and the principle of tax fairness. Such as the reform on personalbusiness use real estate in accordance with the1986"Provisional Regulations ofShanghai, Chongqing" Interim Measures "the problem of double taxation. The object oftaxation reform led to unreasonable tax fairness issues. And there are also significantdifferences in the relative tax burden between taxpayers. In contrast, in the property taxsystem is more mature countries, the real estate tax system design is relativelyreasonable, such as an early adopter of the price of the taxable housing marketassessment tax basis, the protection of the rights of taxpayers has a better series of lawsand rules and norms. Effectively strengthen the protection of the rights of taxpayershelps to build a good rapport levied for further promote property tax reform carried outsmoothly. In the design and implementation of the reform of the system should focus onthe protection of the rights of taxpayers as the core, adhere to the statutory tax prudentlydetermine the scope of taxation, and clear tax basis, improve the tax to preferentialreduction policy to ensure the long-term sustainability of the property tax system.