The Perfection Of Property Retention Tax Legislation Under Principle Of Equity Of Taxation

Real estate retention tax legislation should be to adjust the income distribution and improve the tax system as the legislative purpose.Whether the legislative purpose can be achieved depends largely on the design of the tax system can truly reflect the fairness and justice value.Under Principle of equity of taxation,the design of tax system should not only pursue the harmony of horizontal and vertical equity,but also achieve the integration of formal justice and substantive justice.The substantive fairness of the tax revenue is reflected in the whole country and the citizen in the income distribution.The individual is embodied in the fair tax burden between the taxpayer and the taxpayer.This paper makes a reinterpretation of the connotation of the Principle of equity of taxation.The real estate retention tax legislation should always take the value orientation of distributive justice,and solve the fairness of rights and obligations between the government and government or the government and taxpayers.The main content of this article include four parts.The first part introduces the background of the topic,literature review and research ideas.The second part is the tax equity and its guiding significance to real estate retention tax legislation.To clarify the significance and requirements of the real estate retention tax,by expounding the connotation and historical evolution of Principle of equity of taxation.The third part is the practice of the real estate retention tax legislation.On the basis of the practice and exploration of the real estate retention tax legislation to sum up the problems existing in the legislation of the real estate retention tax and the violation of the principle of equity of taxation.The fourth part is the advice to improve the real estate retention tax legislation.It is the premise that adhere the principle of tax law.At the same time to realize the fairness of tax procedure.In the process of legislation,Deal with the relationship between the central government and local government,state and taxpayer,the taxpayer and taxpayer Through the design of the tax elements.