Legal Studies On Chinese Property Tax Issue

In recent years, the property tax issue has become a hot topic in the theory and practice at present, especially after Chongqing, Shanghai started two pilot levy property tax, explore new this practice has raised the theory and a research upsurge. Before Chongqing and Shanghai pilot property tax, our country only to the business of housing levy property tax, with the development of economy, the privatization degree of our country real estate rising, our country real estate tax regulations is formulated in the planned economy era, and the level of economic development has been somewhat disjointed. In current practice, many disadvantages of existing real estate tax Ordinance has been shown, for example, included in the scope of Taxation of real estate is too narrow, the tax basis is not reasonable etc.. "macro-control or tax law:on the property tax reform goal", "jurist" in 2011 third period load. According to the problems existing in the practice, constantly in theory have put forward their views and opinions of scholars, trying to defuse the crisis and predicament in practice. In the face of such problems, theorists began to study the property tax problem. In the face of the pilot practice problems and theory remains to be confusion clarified, we need to think to explore, explore the solution possible. The author believes that, we can make efforts from the following aspects, try to solve the problem we are confronted with:(one) to solve the problem of the legalization of property tax. Considering the close to the legal principle, the fundamental rights of citizens, foreign experience and other factors, the NPC and its Standing Committee should carry out the provisions of the real estate tax system in the form of legislation, from the legislation to provide a legal basis for the property tax levy, the property tax could be the end of history. For property tax such major issues, also can not be used with the authorized legislation pattern to improve, in order to reflect the respect for citizens’ rights and maintenance, (two) improve the value of the property assessment system and method. The pilot scheme in Chongqing, started by the real estate transaction price as the main basis, when conditions are ripe, may consider the property value assessment as the main tax basis, (three) the rate of further rationalization. From the current social practice. The rich poor gap between the poor and the rich is more and more big, and one of the aim of the property tax is to alleviate the gap between the growing gap between the rich and the poor. How much of an important measure is the tax rate, the tax rate determines the real estate is the system can play the role of expectations, the realization of the role of easing social conflicts, (four) improve the utilization system of real estate tax, earmarked to ensure. The main application of the real estate tax should be low rent housing, housing security huimin engineering construction, to meet the demand for housing, the right to housing guarantee citizens the most basic. The government can’t take the property tax income of their own pockets, as ordinary revenue, (five) real estate tax dispute settlement mechanism perfect. Have the right there is a remedy, this is an everlasting truth, we must follow the principle of rule of law is. Especially in view of the real estate tax levy, as it relates to the basic rights of citizens, but also necessary to design more comprehensive relief mechanism, safeguard the legitimate rights and interests of taxpayers. As for the tax authorities to make decision, if has the objection of the parties, can remedy their own legitimate rights and interests through certain procedures, safeguard their own legitimate rights and interests are not infringed, (six) to further improve the matching mechanism. Real estate tax system is a systematic engineering, he needs some supporting the function of this system to realize their own value, its run alone is unable to undertake the heavy responsibility of itself. As an important system of the vital interests of the masses of the people to a relationship, also need the relevant supporting systems, to better play its role.