Research On Legal Regulation Of Real Estate Tax Approval

With the rising price of real estate transactions,two sides of the real estate transaction usually declare and pay taxes with lower price than the market in varying degrees in order to evade the tax,resulting in the loss of state taxes,therefore,disputes on tax in real estate transactions are also increasing.According to China’s tax law,in the process of real estate transaction,where the taxation basis filed by a taxpayer is obviously low and without proper justification,the tax authorities shall have the right to assess the amount of tax payable by the taxpayer.However,in China’s tax law,there is no specific provisions of how to carry out the approval on real estate tax payable,such as real estate tax approved specific criteria,approved specific methods,approved procedures and so on.Therefore,the author makes a study on legal regulation of real estate tax assessment.Through a comparative study on the status quo of Chinese and foreign legal regulation of real estate tax assessment,this paper concludes with existing problems in China’s judicial cases,and then draws lessons from the successful experiences of foreign countries,finally puts forward the proposal of perfecting legal regulation of real estate tax assessment in China.This paper includes the following four parts:The first part is the analysis of related concepts of real estate tax assessment.This part defines the concept of tax assessment,expounds the scope of the real estate tax assessment,and then analyzes the characteristics of real estate,finally discusses the theoretical basis of legal regulation of real estate tax assessment.The second part is the status quo of legal regulation of real estate tax assessment in China.This part reviews the legal provisions of real estate tax assessment in China,and then analyzes the legal dilemma in the judicial practice on assessing the amount of tax payable in real estate transaction combing with relevant cases.The third part is foreign experience of legal regulation of real estate tax assessment.This part first analyzes the provisions of real estate tax assessment in Germany,Japan and Taiwan,and then sums up the successful practices of real estate tax assessment in Taiwan of China and abroad,finally draws lessons from the useful experience.The fourth part is the path of perfecting legal regulation of real estate tax assessment in China.This part respectively discusses the path of perfecting legal regulation of real estate tax assessment from the perspective of substantive law and procedural law.Combined with the particularity of real estate and the complexity of real estate appraisal,the paper puts forward the method of combining computer technology of real estate appraisal with real estate tax assessment and institutionalizes it,to improve the standardization of real estate tax assessment and ensure tax equity.