The Legal Consideration Of Completing The Tax Base Assessment System In Real Estate

The tax base of real estate tax assessment system in the developed countries has a long history, both in the real estate tax base assessment theory research and in the tax base of real estate tax assessment practice has made remarkable achievement. The tax base of real estate tax assessment system in these countries has played a very important role in tax collection and administration. In contrast, the tax base of real estate tax assessment system in China started late, the scarce tax base assessment theory, relevant laws and regulations are not perfect. Therefore, on the basis of fully using the experience of developed countries, build the tax base of real estate tax assessment system which accords with the situation of our country is of important theoretical significance and practical guiding significance.This article attempts from the Angle of law of real estate tax base to study the evaluation system, through the analysis of the elements of evaluation system, aiming at the actual situation of our country, on the basis of the advanced experience of developed countries, put forward to perfect our system of real estate tax base assessment of some specific Suggestions. This paper is divided into five parts: the first part expounds this article selected topic background, research significance and train of thought and research status at home and abroad; The second part of the basic theories of perfecting the tax base of real estate tax assessment system, the concept and the meaning, it analysis the tax fair principle, taxation efficiency principle and tax revenue legal principle is the instructive principles for perfecting the tax base of real estate tax assessment system, under the principle of building the tax base of real estate tax assessment system, must fully reflect social justice, and to safeguard social fairness and justice play an important institutional guarantee; The third part mainly from the progress and defects in the system of our country’s real estate tax base assessment of these two aspects, analyzes the present situation of the tax base of real estate tax assessment system in China, and aims at its existing problems, and to explore it’s legal reasons; The fourth part through to the United States, Canada, Japan and other developed countries the introduction of the tax base of real estate tax assessment system, analyzing their worth reference; The fifth part is the focus of this article, and puts forward the tax fair principle, taxation efficiency principle and tax under the principles of the legal construction of China’s real estate tax base assessment system of some thinking and Suggestions.