Research On The Reformation Of Chinese Real Estate Tax

The third plenary session of the 18, 2013 passed "the central committee of the communist party of China on comprehensively deepen reform certain major issue decision"(hereinafter referred to as "decision"), "decision" on deepening the reform of the fiscal and taxation systems made important instructions, will increase the finance to as the basis of national governance and the height of the pillar. To achieve the goal of reform, it is essential to improve the local tax system, and gradually raise the proportion of direct tax. Therefore, to speed up the reform of property tax legislation is put forward. Real estate tax legislation is focused on real estate possession tax. The whole real estate tax system in our country present a "heavy flow, light to keep “.The whole real estate tax system is not harmonious. It is unfavorable to establish local tax.Therefore, the reform is beginning. Most people are research on the reform of taxation elements,but reform of real estate possession tax is not isolated, except for its specific elements, other aspects of real estate possession tax relations, like the relationship with the rent, tax and cost at other stages, the Usufruct of state-owned land and the improvement of the supporting system. This article discusses about the three questions. To solve the above problem, it can pave the way for the reform of real estate possession tax. Thus we can establish local tax system in our country.The first chapter, "the main reason and difficulties for the reform of real estate possession tax in our country ".The main reason for the reform of real estate possession tax in our country is that the taxes at the development and trade stages are heavy, and possession stage is light. That causes imbalance in the structure of tax system, it is difficult to become main body of taxes in local taxes. There is a series of difficulties such as disorder of rent taxes and fees system in our country, the Usufruct of state-owned land and the improvement of the supporting system is not sound.The second chapter, "The theoretical analysis of the relationship between the real estate possession tax and the rent, taxes and fees at other stages”. First of all, to analyze relationship between the theory of real estate rent tax and fees and the real estate possession tax, the relationship between the real estate possession taxes with land-transferring fee, the relationship between real estate possession tax and taxes at other stages, such as the land value-added tax, cultivated land usage tax, as well as the relations between land unused fee in the real estate administrative fees, one by one, on the theoretical analysis.The third chapter, "The theoretical analysis of the relationship between the real estate possession tax and the usufruct of state-owned land". The real estate possession tax is originally based on private right ownership. Thus,In China, under the public ownership of land, is there a legal basis for tax on usufruct of state-owned land. The article respectively analyzes the reasons that cause the difference of the real right theory, and put forward that the usufruct of state-owned land can be the tax basis.The fourth chapter, " The theoretical analysis of tax base assessment system of real estate ", tax base assessment system is the most important supporting systems of real estate possession tax in our country. The essay mainly analyzes the real tax base assessment involves the main body of the base including real estate appraisal institution, evaluation staff, the principal, the administrative department, and the method of real estate tax base assessment, cycle and the dispute settlement mechanism.The fifth chapter, "The solutions of the reform of China’s real estate tax", firstly, we should make it clear that the relationship with real estate rent, tax and fees. Making sure that land-transferring fees shall independent of the real estate tax; The real estate tax and city land-use tax shall be merged. Transforming the land unused fee to land unused tax. Secondly, solving the problem of renewal of usufruct of state-owned land and standardize the country expropriation power. Thirdly, improve the system of tax base assessment of real estate in our country.