The Research On Legal Issues Of Real Estate Tax System In China

The personal housing real estate tax in our country is a kind of indirect property tax, which is levied by the individual in the ownership of the property. Along with China’s economic system reform in various fields of the national economy continues to deepen and complete, with Chinese characteristics, the socialist market economic system gradually formed and perfected. However, with the continuous advance of the reform process, China’s fiscal and taxation system is still very backward. Since the reform of the tax system will be directly related to the interests of the government officials and other interests, so the reform process of its tax reform process has seriously fallen behind the overall development of the national economy. In our current tax system, includes corporate income tax, personal income tax and other taxes. But the indirect possession of the goods, property and services is only a small proportion of the tax object. From the experience of foreign countries, such a tax is not very reasonable. An important part of the reform of the tax system is that it should increase the proportion of indirect tax in the tax system of our country. The introduction of individual housing real estate tax reform of the tax system will play a vital role, and its role in the development of China’s national governance and economic development has become increasingly important to the community. Through the theory of foreign property tax and property tax simulation of the pilot and other preparatory work, real estate tax reform pilot first opened in Shanghai and Chongqing city. On the basis of the theory of property tax law system, this paper sums up the problems of China’s real estate tax law system. Based on the experience of the two cities of Shanghai and Chongqing, the paper puts forward some suggestions on perfecting the legal system of property tax in our country.The paper is divided into four parts:The first part is the theory of the real estate tax, the first study is the concept of real estate tax, through the comparison to sum up the characteristics of real estate tax itself. Next from the perspective of legal theory to study the real estate tax legislation, summed up the real estate tax in our country after the founding of the change process. At last, it discusses the problems that may be faced with the introduction of real estate tax in our country.The second part of the article mainly discusses the purpose of real estate tax levy in China and the experience of the pilot in Shanghai and Chongqing. The purpose of the introduction of real estate tax should be a gradual increase in local financial revenue; the transformation of government functions, improve the level of basic public services; narrow the income gap, promote social harmony, and the regulation of housing prices is not the main purpose of the introduction of real estate tax. Although Shanghai and Chongqing real estate tax pilot did not make the property tax in the country to promote, but it still gives us valuable experience.The third part is the comparison of the legal system of real estate tax in the United States, Britain and South Korea in three countries, which helps our country to introduce foreign advanced system effectively.The last part of the article is based on the theoretical research, the value of the research, the reform of the domestic reform and the introduction of foreign advanced system, and put forward the specific suggestions. First, we should improve the tax system, improve the proportion of real estate tax, adhere to the principle of tax law, and optimize the tax structure. Then from the point of view of the elements of the tax law, real estate tax law system to carry out the specific tax system design. Also insist on the combination of the entity and the procedure, improve the tax collection and administration mechanism, and ensure the implementation of the tax system. Real estate tax is an important part of the reform of the fiscal and taxation system, be sure to pay attention to the choice of the path of reform, steadily push forward the implementation of the property tax system.