Study On Perfecting The Legal System Of The Assessment System Of Property Tax Base

In the press conference of the fourth session of the twelve National People’s Congress, real estate tax has been included in the first category of this year’s National People’s Congress legislative projects and real estate tax levy was officially on the agenda, in March 11, 2016. The reform of property tax is inseparable from improving the tax base assessment system. The tax base assessment system seems to be an important supporting measure of property tax reform, to regulate the behavior of real estate tax, to enhance the credibility of the tax has a decisive significance.Real estate tax base assessment practice started relatively late in China, basically to stay level in the early case assessment. Before 2009, some cities began in real estate transactions in the gradual introduction of part of the tax base assessment of bulk evaluation mode, and initially formed having some more places characteristics of real estate tax base assessment methods and techniques. However, the tax base for the evaluation system to maintain links rarely involved. In 2011, Shanghai and Chongqing the reform of property tax pilot try to allow some test ride partial framework to pilot way to explore the feasibility and effectiveness of property tax reform propulsion. Although the pilot reform is inadequate to maintain links in the real estate tax levy corresponding countermeasures, but because of its tax target range too narrow and fails to get the essence of reform.Property tax base outside the existing assessment system relatively long history has formed a relatively complete system. The tax collection systems in respect of these countries have played a very important role in the guidelines and norms. Comparing with the other countries, China’s current property tax assessment system is not perfect, and no introduction of a complete assessment of the tax base system, theory and practice are relatively scarce. Therefore, the establishment and improvement of the tax base of the property tax assessment system requires not only from our current state of development, but also existing economic background considerations need to fully learn and learn from outstanding foreign laws and improve the system to make up for our country tax base inadequate assessment system.This article from the basic theory of the property tax base assessment of the legal system of research, China’s real estate tax base assessment of the legal system problems and learn to build these four aspects of the property tax base assessment of the legal system of the overseas property tax base assessment, discusses the establishment and improvement of the way and the path of the property tax base assessment of the legal system. Innovation is through data analysis and case studies of ways to our country’s current situation and existing problems in detail, and from the point of view of foreign grouped together in the evaluation system, drawing on foreign legislation and regulations to further improve China the tax base assessment system.The first chapter is the basis of theoretical research, mainly focusing on clarifying the legal basis and the corresponding basic concepts. The first section is try to clarify the basic concepts of property tax base assessment of the legal system from property tax, real estate tax base and property tax base assessment of the three angles; the legal principle of tax revenue from the second quarter.The second chapter focuses on the lack of evaluation system exists from the four main aspects including the assessment, the tax basis, the assessment methods and techniques, as well as dispute mechanisms Predicament property tax base assessment and the reasons for the lag, indicating improve the property tax base assessment law the necessity and urgency of the system.3In assessing the main aspects of this stage and lacks a complete specification of asset valuation method, there is no specific legal provisions assessment body, evaluate procedures, dispute resolution and other issues. In 2012, the twenty fifth session of the Eleventh Standing Committee first considered the "People’s Republic of China Assets Appraisal Law(Draft)", where the third chapter specifies the responsibility and authority to assess the relevant institutions, particularly Chapter VII also provides certified appraiser liability. It is regrettable that the draft is still not adopted, establish and perfect the legal system of asset valuation still need to be addressed and implemented. At present, China’s main property tax assessment is not clear. Multisectoral body has the right to assess the likely result of compromise between the departments, buck-passing, and many other problems, is not conducive to a fair and efficient tax base assessment.In terms of the tax basis, China’s current tax based on property tax is still based on two tax rules in 1986, "People’s Republic of China Interim Regulations on property taxes" are established, and this tax basis is clearly inconsistent with the current real estate tax needs two sets of tax basis is apt to cause unfair tax burden. Although reform of the tax base for property tax assessment of a range of improvements, but its lack of flexibility to set the tax base, and there is no more perfect tax assessment system assisted. Therefore, China’s current tax basis is still flawed, it needs to be further refined and improved.In the assessment methods and techniques, stage property tax assessment methodology is still mainly a case by case assessment, although the method of mass appraisal are beginning to operate in the major cities, but did not form a complete system. Mass appraisal is more remarkable is the use of Shenzhen, Shenzhen currently have a relatively complete system of property assessment inquiry, but also for a more advanced assessment practices. But the use of Shenzhen assessment methodology is only the case, did not able to across the country, and thus improve our assessment methods and techniques still need to focus and resolve.In the dispute settlement mechanism, there have only been "Administrative Procedure Law" and "Administrative Reconsideration Law" in general overview, and not the tax base for property tax assessments to make specific detail. Assessment of the tax base is a professional and technical requirements higher than mechanisms, especially if it involves technical issues, relying solely on administrative litigation system cannot solve the problem of substance, professionals and institutions need to be equipped for processing. The tax department was not involved in the assessment of the substance of the operation, for which the data and technical analysis do not understand, difficult to grasp the essence of the problem. Court in coordinating tax base assessment on this highly specialized field must also have a relatively high literacy and professional requirements, we need to have a professional talent, in order to properly deal with such questions. But in practice it is difficult to achieve. Therefore, to carry out property tax reform, we must complete this series of complementary measures; otherwise, the subsequent process would be more difficult.The third chapter is the analysis of foreign legal system. For foreign taxes in the name of land and housing tenure levied vary, Korea called integrated land tax, property tax, said the United States, Japan, called property tax, but its contents are basically the same direction, all aspects of real property ownership a levy taxes. Different tax base assessment of the design responds different status of development of various countries and special environment. Thus, the tax base cannot be used across the board evaluation system concept, taken generally levied on a wide tax base or tax base narrow portion levied in accordance with the realities of each country needs to determine. That element of the tax base in accordance with chapter one by one assessment analysis and comparison, and integration of related legal system of each country, through the theory and practice and analysis of the United States, Britain, Australia and Canada, to explore our property tax base to assess the plight of the legal system breakthrough method, make relevant reference experience.In assessing the choice of subject, is divided into tax administration, tax authorities other than government departments, third-party evaluation institutions and independent appraiser. Three options is different, the assessment body can play its proper value and role is not to assess who choose the subject is more fancy is the main professional, independence, the ability to implement surveillance measures and the whole evaluation system and the degree of transparency.In the selection of the object of taxation, land and housing is divided into a unified taxation, taxation of land and housing, respectively, only the land tax and building tax only. Choose a different object of taxation is mainly due to tax target countries are not the same, according to the development of each country to decide.In the design assessment program, the development of each country’s situation is different, so that countries tax base for property tax assessment program has a different design and consideration. For the economic situation of countries, taxable, subject to assess each country will adopt different assessment methods set different evaluation period.In terms of dispute resolution mechanisms in the property tax system more mature countries, all provisions related dispute resolution process. For scientific assessments made by independent assessment body does not dispute situation under normal circumstances, but can not rule out disputes need to be resolved. This requires the establishment of a more comprehensive dispute resolution mechanism to deal with disputes related to the case.The fourth chapter is to build our property tax base assessment of the legal system, trying to mature foreign experience and China’s actual development needs of the combination, put forward a sound method and corresponding improvement measures to solve the problems of the second chapter, to further improve our tax base assessment system.Firstly, we need to have some rules and principles of direction. That is the basic principle of tax assessment tax legal principle, the principle of tax fairness, the principle of tax efficiency, tax principle of good faith. When building our property tax base assessment system, the amount of energy required to implement the principles of taxation, following the legal principle of taxation in the implementation of the system, following the principle of tax efficiency in the evaluation program is designed in terms of the tax basis. Corresponding to the specific evaluation and the need to implement specific valuation criteria uniform principles, classification assessment principles, and update assessment principles.Secondly, for the main assessment, evaluation process, evaluation cycle, grievance mechanisms and facilities in these five areas, we discussed measures to improve the legal system to build the tax base of property tax assessments and the corresponding direction.