Research On The Legal System Of Housing Property Tax Collection And Administration

In recent years, with the rapid development of real estate market in China, theinvestment and speculative buying behavior gradually emerging. Although haveissued a number of regulatory documents of the state council, Beijing, Shanghai andother major cities has been fully implemented and the limit of credit policy forpurchasing, but still unable to curb the trend of rising prices. On January28,2011,Shanghai and chongqing synchronous launched individual housing property tax pilotis imposed, the personal living room into the scope of tax for the first time, personalretaining stage low taxes or zero tax in real estate situation not formally bid farewellto history.After the Third Plenary Session of the eighteen，the focus of the tax systemreform in our country, is locked in "improving the local tax system, raise theproportion of direct tax", at the same time,"to speed up the real estate tax legislationand timely to promote the reform," Implement the property tax in the nationalexpansion, also become the trend of The Times of reform in the future. In three years,however, individual housing property tax pilot, from chongqing to Shanghai and thelegitimacy of the pilot program, the rationality of tax calculation basis, tax rate settingof torture, academic debate. Due to congenital deficiency of tax system design,Attaches great importance to the circulation, despised keep that have special national conditions and low individual taxpayer compliance, the actual individual housingproperty tax collection and administration is met with resistance, problems. Thecurrent hoursing property tax collection and administration cost much and have lowefficiency, lack of supporting measures, control technology, has become internalconsensus of the tax department.This paper combed the evolvement and development of real estate tax system inour country, for its functional features, analysis of chongqing and summarizes theShanghai individual housing property tax reform on the tax system design and thesystem of collection and management of commonness and difference. From theperspective of practical operation, lack of mining property tax collection andadministration, unable to realize the root cause of the target is imposed: such as"nanny" Urged to declare tax,"narrow tax base, low tax rate" of tax revenue isinsufficient, lead to tax authorities management enthusiasm; Does not consider thetime value of variable factors such as position, real estate,"one size fits all" typeusing trading as plan tax basis, lead to unfair tax burden before taxpayers; Taxdepartment and other functional departments, the tax authorities with a third partysuch as financial institutions have asymmetric information, in which it has onlypartially, less or not give the preferential policy should enjoy, especially such asreferred to in the pilot program of chongqing for delinquent individual advising bankdirectly deduct tax provisions, without the support of host law, all difficult toimplement.In order to break through from the plight of the tax collection and administration,this paper draws on the United States, Britain, Japan and other major westerndeveloped countries of property tax collection and management experience, such asadhere to the principle of "wide tax base, low tax rate", clear position where theproperty tax duty, respect and protect the legitimate rights and interests of taxpayers,but also strong enforcement measures.In addition, the tax administration law is the regulation tax fundamental law,since many years ago has started the revision, now ask for draft disclosed in" set upfor natural person collection and management system "and" building a tax-related information sharing mechanism." is to optimize the menus and the personal housingproperty tax collection and management of two steps. Premise, if fully property taxlegislation in our country, setting up reasonable tax system factors, and furtherimprove the real estate registration and share information, to strengthen theconstruction of real estate assessment system and personal credit system, perfectingthe tax dispute resolution mechanism, strengthen the tax service, will certainly toreverse the current, a sharp rise in the housing property tax collection andmanagement quality and the effect.