The Research On Perfecting Our Country’s Real Estate Tax System

On November12,2013, the18th session of the central committee of the communistparty of China, the third plenary session adopted the "the central committee of the communistparty of China comprehensively deepen reform certain major issue decision". The "decision"points out that, at present, our country entered a new development stage, the reform intocritical period and deep water area. Must start with a strong historical sense of mission,centralized party wisdom in the whole society to the greatest extent, maximize mobilize allpositive factors, dare to face tough, dare to wade rapids, with greater determination to breakthe bondage of ideas, break through the interests curing of barriers, promote theself-improvement and development of the socialist system with Chinese characteristics. Insome major problems comprehensively deepen reform, we must deepen the reform of thefiscal and taxation system, perfect the tax system, improving the local tax system, graduallyraise the proportion of direct tax. We will accelerate reform of the real estate tax legislationand timely boost. Under this big background, coupled with the rapid development of the realestate market in China and developing various issues highlighted, people gradually hadregulation put attention to tax, property tax levy and reform has become the focus of attentionand discussion.This study aims to that, because our country current real estate tax has many problems,hope to be able to based on the principle of tax reform and foreign real estate tax system,explore China’s real estate tax reform should pay attention to in what specific ways, so as toachieve the aim of perfecting our country’s real estate tax system.This article mainly uses literature retrieval method, standard analysis method.Retrievedocuments by electronic equipment, books, magazines and other means, through theaccumulation of reading a large number of relevant literature, understand the status andfunctions of property tax system in China and other related content.And then by the method ofnormative analysis, elaborated our country should follow the principle of the property tax levyand reform and aimed at the current situation and existing problems of the property tax, put forward the corresponding countermeasures and suggestions.Our current real estate tax in the tax system design and related supporting measures,there are many problems in the aspect of tax system design, for example, narrow range oftaxation, tax rate design is unreasonable, the tax plan tax basis can not reflect the real price,etc.;In terms of facilities, lack of comprehensive individual housing information system,authority value of property assessment institutions has not been established.Article throughexperience for reference and enlightenment of foreign real estate tax system, based on followthe principle of tax reform, combining with the problem of the property tax in our country,puts forward the corresponding suggestions.In under the premise of clear reform goals, tospeed up the real estate tax legislation, to expand the scope of tax in tax elements design, usesthe proportion of different tax rates, as the tax basis to assess the value and integrating theexisting real estate tax and fee system.At the same time, also to speed up the housinginformation system, the establishment of real estate appraisal system to establish and perfectthe property tax as soon as possible the relevant supporting measures and system, ensure thesmooth operation of the real estate tax reform.In a word, we will deepen reform of the property tax and perfect our country’s real estatetax system, to fully consider the problem of efficiency and fairness.Only sound andreasonable tax system, tax role into full play, and safeguard the normal operation of thenational economy.