Research On The Legislation Of Real Eseate Tax In China

In recent years,China's real estate market continued to "high temperature",the government introduced the restriction,limit and other regulatory measures still can not give the real estate market cooling".Since the third Plenary Session of the 18 th CPC Central Committee,has implemented property taxes in Shanghai and Chongqing,hoping to effectively control prices,but the actual effect is little,and even "inverse regulation" phenomenon,then it will shift the focus to the real estate tax legislation.However,through the theory and practice of the analysis found that the real estate tax can not effectively control prices.The author believes that the real estate tax legislation is the most main purpose is to improve various supporting measures,and gradually cultivate the main local taxes in the premise of structural tax cuts,raise revenue,and provide more public goods and public services,and ultimately "from the people,a virtuous cycle of people".The current problems of China's real estate tax legislation with the current real estate related tax mainly exists legislation lag,not fully reflect the tax legal principle,long-term administrative legislation occupies the dominant position and blank authorization etc..The pilot property tax levy of the legitimacy and legitimacy challenges;the real estate tax system is complicated,and the phenomenon of multiple taxation,how to re allocation of real estate tax,to achieve a reasonable burden are a test of our government.The author believes that the real estate tax legislation must be lawful and reasonable,that is to the statutory tax is the basic spirit,won the understanding and expenditure of taxpayer;second is to establish a scientific and reasonable system of real estate tax,will focus on land leasing one-time delivery to the annual pay,and for the real estate development stage to reduce taxes,the circulation tax,increased tax burden,in order to achieve the fair and reasonable tax burden;again experience at home and abroad to the three basic principles of tax law as the guidance,scientific allocation of real estate tax legislative authority,the local government to retain the appropriate real estate tax legislation to adapt to the characteristics of regional differences;finally with the perfect legislative measures,establish scientific evaluation mechanism and the corresponding real estate,real estate tax relief measures.