Study Of Perfecting The Real Estate Tax

Since 2003, China prepared to reform real estate to maintain links proposed tax. Idle pilot property tax in Beijing, Liaoning, Chongqing and other 10 provinces and cities. But until 2010, "idling" still failed to "levying". In May 2010, the State Council Development and Reform Commission adopt Opinions on deepening economic reform in 2010 focused on the work. Opinion remind of "progressive property tax reform". "Twelfth Five-Year Plan" also included "promote the study of real estate tax reform, gradually improve the local tax system" in the study. Then in January 2011, Shanghai and Chongqing began the pilot of real estate tax reforming. In November 2013, third Plenum of the eighteenth successfully held. The CPC Central Committee decision on deepening reform of the overall number of major issues clearly point out to "accelerate the legislation of real estate tax reforming and timely promote the reform". At the same time, develop the relevant supporting measures. "Establish society as a whole real estate, credit and other basic data unified platform to promote information sharing".In March 1, 2015 the "Provisional Regulations on real estate registration" promulgated. Prepare for the introduction of real estate tax. In recent years, the country moves constantly, so that the real estate tax legislation has become the focus of attention. Real estate tax legislation in Chinese economic development to a certain stage of the inevitable requirements, but also an important part of Chinese tax reform. Therefore, to study how to improve Chinese real estate tax, provide some reference for Chinese real estate tax legislation has important theoretical and practical significance.The article is divided into six sections:The first part is an introduction. The main outlines the research background. As a starting point, this paper discusses the significance. Describes current research real estate taxes. Foreign main problem real estate tax and other tax incidence and efficiency and fairness. The domestic researches mainly focused on aspects of functional status, inadequate and optimization as well as real estate tax how to impact real estate prices. Determine the research content, method, and lack of innovation.The second part is an overview of the basic theory of the real estate tax. Star from the definition of real estate and real estate taxes, clearing that this paper studies the real estate taxes to maintain links. Focus on the analysis of real estate taxes to increase revenue, adjusting income distribution, improve the tax structure and put out the function of land resource utilization. Clear necessity of levying the real estate tax.The third part is the status of the real estate tax reform in China. A brief introduction and overview of the current real estate tax. The stages of development history including initial, atrophy, rehabilitation and construction, improve. Classify and describe the current real estate-related taxes. Discussed problems of Chinese current real estate tax in detail, including the tax structure is irrational, unscientific tax settings, poorly designed tax system elements, function is not clear, and the low level of collection management and other issues.The fourth part is the real estate tax reform effectiveness analysis, example of Shanghai and Chongqing pilot. Briefly and compares Shanghai and Chongqing property tax reform program. analyzes the effectiveness of four Shanghai and Chongqing property tax reform from four aspects of overheating real estate market inhibition, stabling housing prices, increasing local government revenue and adjusting income distribution. Summary the existing problems and deficiencies of Shanghai and Chongqing pilot in the process. Provide a reference for the design of real estate tax later.The fifth part is International Experience of real estate tax. First of all, introducing each typical country’s real estate taxes,for example United Kingdom, Russia, Australia. Describes three different types of the real estate tax created by historical reasons. Summarize the successful experience of developed countries and regions through real estate taxes designed to give our real estate tax system designed for some inspiration.The sixth part is to put out improving policy recommendations of the real estate tax system. Combined with the Internet hot property tax program, designing a series of real estate tax system in line with Chinese actual situation through analysis and calculation. Including the taxpayer, the tax object, tax basis, tax rates and tax concessions. Starting from Chinese current level of tax collection starting, recommend a package of the developing measures to ensure real estate tax levying smoothly.