Real Estate Tax Basic Question Research

Real estate industry in promoting the economic development has been plays an important role in our country, is the pillar industry of national economy. As a real estate tax system of new tax, property tax is different from previous real estate tax in our country, is also different from chongqing to Shanghai as a pilot city property tax, both more different from abroad and China’s Hong Kong special administrative region of the property tax. According to the elements of the structure of the tax law, this paper analyses the real estate tax legislation on taxpayer, tax and tax rates elements such as Settings. By comparing the United States, Japan and Chinese Hong Kong special administrative region is specified by the elements of real estate tax, and careful analysis of the domestic scholars on the taxpayer, the tax object and tax rate, the different understanding of combining both Shanghai and chongqing real estate tax reform pilot program, finally put forward our country the taxpayer, tax and property tax rate setting scheme, and establish and perfect the system of real estate tax related supporting. In addition to the preface and epilogue, this article is divided into five parts:The first part:the basic theory of real estate tax. Reasonable to distinguish the concept of broad sense and narrow sense of the real estate tax, and define the connotation of real estate tax. Property tax on land, housing and other various types attached to the land of the building as the object of taxation, tax on real estate market evaluation value as basis, to the real estate ownership or actual use of a property tax. Our country’s real estate tax, the main is that real estate taxes in local government revenue is widened, adjusting income distribution and optimization of real estate residents allocation of resources play an important role in many aspects. But the real estate tax system in our country present situation is not optimistic, legislative level is low, taxes and fees is not clear, taxation elements design is unreasonable, the lack of real estate registration system, dynamic property value evaluation system and related supporting system.The second part:the taxpayers of the real estate tax. Through to the overseas and Chinese Hong Kong real estate tax taxpayers’ specific provision, and combined with the present domestic a variety of views about property tax taxpayer analysis chongqing and Shanghai plan, reasonably determine the taxpayers of the real estate tax. This paper argues that China’s real estate tax taxpayers should be in accordance with the principle of benefit to determine, namely who benefit from tax, tax is mainly within the scope of the ownership of land, houses and other buildings and the right to use or escrow, can be determined for the taxpayer.The third part:the real estate tax levy object. Through to the overseas and Chinese Hong Kong real estate tax levy object specific provision comparison, discusses the domestic scholars about different aspects of the property tax levy object, discuss the content include real estate is classified into the scope of tax in rural area, whether the housing stock into the taxation scope, in addition to commodity house of other types of property right is incorporated into the scope of tax. Through detailed analysis of the facts at home and abroad, and combine the concrete national conditions of our country, this paper argues that China’s real estate tax levy object should be within the territory of China, land, housing and attached to the other various types of buildings on the land.The fourth part:the real estate tax rate. Through to the overseas and Chinese Hong Kong real estate tax rate comparing specific provisions, and the domestic scholars about the tax rate plan tax basis and mode, combined with Shanghai chongqing pilot program, this paper argues that China’s real estate tax should be based on the assessment value of the real estate tax basis, considering the factors, according to the different USES the difference of property use flat rate model, in the "wide tax base, tax less" big background, to avoid setting too high or too low tax rates, tax rate across the country set up a flexible control range, you can choose to set a reasonable tax rate at about 1%, at the same time as the government budget and the needs of economic development, to adjust tax rate.The fifth part:real estate tax related supporting system. For the difficulties of levying real estate tax in our country, draw lessons from foreign experience of the real estate tax levy, perfect real estate registration system, establish and improve the dynamic real estate value appraisal system, create a good environment for collecting tax of real estate in our country.