The Research On The Tax Law Regulation Of Urban Private Housing Leasing

In recent years,with the development of urbanization in China,the advantages of the city's resources attract a large number of migrant workers,mainly composited by the new employment of college students,young doctors,teachers and other professional and technical personnel.At the same time,complementary housing system gradually deepens reform with the development of urbanization.Because system of rent and purchase is direction of the urban housing system reform inthe future,the housing rental market mustneed more perfect tax laws and regulations.Most of the aforementioned working-class cannot directly purchase housing because of highUrban housing prices.Housing leasing ascivil legal acts between the people arethe more common.This paper mainly researchproblems ofurban private housing leasing tax laws and regulations——both the substantive tax laws and procedures taxlaws,which include:Tax legislation violates the statutory taxation principle;The tax structure is contrary to the principle of tax equity;Inefficient tax collection and administration;Deficient credit system of tax;Low-costtax evasion;Defect of system of information sharing.This paper,through the comparison of the experiences of the United States?Hong Kong and Macao about the regulation of urban private housing leasing tax law,puts forward some suggestions on the perfection of urban private housing leasing tax law in our country.This paper is divided into five parts except the introduction and conclusion:Thefirst part is“the basic theory oftax regulationabouturban private housing leasing”.This part mainly introduces the concept and characteristics of urbanprivate housing leasing as well as the basis of tax lawregulation of urban private housing leasing.Italsoanalyzes the necessity and feasibility of tax law regulation about urban private housing leasing.The second part is“the current situation of the tax law regulationon urbanprivate housing leasing”.This partmainly introducesthe tax laws regulations ofurban private housing leasing.The part of substantivelegal system introduceselements of taxabout various tax types involved.The part of procedures legal system introducesthebasic frame of tax collection and administrationabout urban private housing leasing.It also studies the criterion of tax collection and administration about urban private housing leasing from four places,including Beijing?Shanghai?Guangzhou?Chongqing.Thethird part is“problems oftax law regulation abouturban private housing leasing”.This part mainly introduces theproblems of tax laws regulations.The part of substantive legal system introduces irrational tax structureinvolved,imbalance oftaxpayers' rights and obligation,and violation of statutory taxation intax legislation.The part of procedures legal system introduces inefficient tax returns filing?deficient system of entrustedcollection of tax ? shortage of perfectsystem of information sharing about taxation and deregulation oflegal responsibility of tax.Thefourth part is“tax law regulation about urban private housing leasing and institutional experience in foreign ”.This part mainly introduces the tax laws regulations about urban private housing leasing inthe United States?Hong Kong and Macao.The part of substantive legal systemintroducestax system?tax bearing?tax legislation and tax relief system.The part of procedures legal system introduces system of tax filing?mode oftax collection?tax inspectionmechanism and legal responsibility of tax.This part learns each other's experienceby comparison finally.The fifth part is “ Suggestions on perfecting the tax law regulationof urbanprivate housing leasing”.This part propose to improve from three aspects in substantive tax law include optimizing tax structure ? reasonabledistribution of taxpayer's rights and obligation?perfect tax legislation.This part propose to improve from four aspects in procedures tax law include construct credit mechanism of tax base on taxpayer's registration number?perfect of system of information sharing?improve system of entrusted collection of tax and criminal legal responsibility of tax.