A Study On The Legal Problems Of The Housing Property Tax As The Main Tax Category Of Local Government Of Our Country

After the founding of new China, under the specific historical background, our country to implement the highly centralized and division eating style fiscal system makes the real meaning of local tax system has not been established. In the reform of the tax system in 1994, the central and local governments on the basis of the division of powers and financial authority, divided the central and local fiscal revenue, effectively ensuring the revenue of central government and establishing the local tax system. However, the reform of the tax system is not complete. Below the provincial governments at all levels, the rule of the division of the revenue from tax is not clear, coupled with the categories of taxes, government levels and other various reasons, forming the situation of the main local tax loss, local fiscal revenue shortfalls, thus making the needs of the local tax system construction is divorced from the development of society and economy. Due to the local main tax loss, local tax revenue scale is too small, the performance of local government’s functions effectively restricted, especially in the current national efforts to promote the construction of people’s livelihood. The limited tax revenue in the public service expenditure is out at elbows, which in a certain extent, affects the further development of regional economy, the construction of a good living environment.The local tax system of China is mainly composed of small tax revenue income that is scattered, the lack of stability, slow growth. With the overall spread of changing sales tax into added-value tax, the sales tax from which is the original main local tax revenue has officially quit the stage of history. To ensure the local government public expenditure and promote the main local taxes cultivation will be placed in a more critical position.Local governments face serious financial difficulties, especially county and township finance. To meet the need for regular expenditures, local government wantonly external borrowing, scale is continually expanding, debt risk continues to accumulate. At the same time, the income outside the system is also expanding and the phenomenon like the establishment of the fund outside the system, fund-raising, arbitrary charges and fines is more serious and various forms of small Treasuries also emerge in an endless stream. Because of local fiscal gap, local governments depend more on the land transfer payments. Therefore, the establishment of the main tax is the key to improve the local tax system.Based on the theoretical basis of a series of local tax choice and its own characteristics of the property tax, property tax can be regarded as the main local taxes. Musgrave’s seven principles theory, David King four principles, benefit theory, Jack M. Mintz five principles, the principle of sovereignty, tax efficiency principle and taxpayers’ basic rights theory lay foundation for the housing property tax as the main local tax from economics, political science and jurisprudence. The main local taxes generally need to have the following characteristics: Firstly, the tax base is illiquid. Local government is bound to attach great importance to the main local taxes as the main source of local taxes. If its tax base is free flowing, in consideration of regional interests, local governments tax disputes will be triggered, which will lead to distortion of resource allocation; secondly, based on the principle of tax benefit, the quality of the public goods provided by the local government is related to the profit the object of taxation get, that is, the tax paid by the taxpayer is equal to the public goods and services enjoyed by the taxpayer; the third is to stabilize the tax. The income is not prone to cyclical fluctuations and has certain elasticity of tax, which can basically meet the expenditure of local government; the fourth is to facilitate the collection of local tax authorities. The housing property tax is in line with the above requirements. The object of taxation is real estate, thus the tax base is illiquid, which can provide stable and reliable source of revenue, produce low tax exporting and less distortion to the economy. Besides, housing property tax has the benefit tax nature. Local governments levy property tax to provide high-quality public service and public service "capitalization" improves residential property value, then the flow of residents makes local governments to obtain greater tax base. Due to the existence of the verification and appeal mechanism of the real estate value assessment, the property tax system is more open and transparent than other tax management system, and collected by the grass-roots government is also more efficient.Property tax as the local main tax also has its realistic foundation. From the perspective of the world, the real estate tax as the main income of local taxes is also a common practice. Although all the local tax systems are not identical, many countries have attached great importance to the construction of the property tax, real estate tax is known as the main tax of local government in the setting of specific taxes, which is due to the stability of the property tax base, abundant tax source, simple collection methods and correspondence with benefit principle characteristics. By comparing the housing property tax with the resource tax and environmental tax, from which the unique advantages of the housing property tax can be seen. Developed economy, people’s increasing income, high level of urbanization and the rapid development of real estate industry provides rich and stable sources of revenue.If the housing property tax is to be built as the main local taxes, it is bound to levy the housing property tax to maintain links. The article finally embarks from the social background of the property tax reform, the overall planning of the national reform, tax reform program and the 13 th Five-year Plan mean that the housing property tax reform is the general trend. At the same time, the paper analyses the effect of Shanghai and Chongqing property tax pilot implementation and the existing problems, improving systems related with the housing property tax. If we want to cultivate the property tax as the main local taxes, in addition to improving the housing property tax system design, the property tax assessment system and the corresponding tax collection system is also an indispensable condition. The sound evaluation system needs to be discussed from the aspects, such as assessment agencies’ establishment, the evaluation methods of selection, assessment cycle and assessment management mode selection, assessment appeal system establishment, combined with the advanced experience of foreign countries, so as to better improve the assessment system of our country degree. In addition, in order to achieve the housing property tax stipulated in the law, improving management system is also essential. From following three aspects, monitoring tax sources, improving tax services and enhancing taxpayer consciousness, the paper carries on comprehensive elaboration to provide useful ideas to cultivate the housing property tax to be the main local taxes of our country.