The Study Of The Legislative Function Of China's Real Estate Tax

The rule of law,as the governance concept and governance style of modern countries,is one of the important indicators to measure the level of government modernization and social progress.The party's the fourth Plenary Session of the 18 th CPC Central Committee is to comprehensively promote the rule of law and building a socialist rule of law Chinese to a new strategic height,not only marks the China government opened a new chapter of the rule of law construction,also means that the government China major changes occur in the construction of rule of law.Scientific legislation,strict enforcement of law,impartial judicature and observance of the law by all the people are the main line of the construction of the rule of law,and legislation is the starting point of the construction of the rule of law.With the deepening of China's reform process,a lot of potential conflicts and problems have become increasingly prominent,and the rule of law level of our government is not enough to solve all the problems,how to improve the quality of legislation,give full play to the important role of legislation on social development is not only a theoretical problem,but also a realistic problem.The real estate tax legislation on economic,political and social life becomes more and more academic attention and decision-making,especially for in the whole reform period Chinese,real estate tax legislation requires an appropriate theoretical and practical framework,contribute to a better play to the economic function,political function,perfect social function.This paper studies on the legislative function of real estate tax in our country,with the economic function,political function,social function from the perspective of analysis,combined with the current situation of the legal system related to the development of China's real estate tax from developed countries,development results,on this basis,put forward China's real estate tax legislation function optimization policy recommendations.The first part is the introduction.Through the introduction of relevant background knowledge and relevant theoretical results at home and abroad,etc.,pave the way for the writing of this paper.The second part is the general overview of the legislative function of the real estate tax.First of all,the related concepts are discriminated and the related theories of Marx and Western scholars are introduced.Secondly,the evolution and development of China's real estate tax legislation are discussed,focusing on the practice of China's real estate tax legislation,and analyzing the effect of the real estate tax legislation in Shanghai,Chongqing.The third part is the analysis of the legislative function of the real estate tax.This chapter is the main part of this article.From the analysis of the necessity of the real estate tax legislation in our country,the economic,political and social functions of the real estate tax legislation are analyzed.The fourth part is the experience and Enlightenment of the typical countries' real estate tax law.By analyzing the historical evolution and functional characteristics of the real estate tax law in the typical countries of the United Kingdom and the United States and Japan,we can draw the experience and inspiration for the optimization of the legislative function of the real estate tax in china.The fifth part is the policy recommendations of the optimization of the legislative function of the real estate tax.Mainly from two aspects of system selection and implementation strategy analysis and suggestions,and we hope that it can provide policy recommendations for optimizing the legislative function of real estate tax and maximizing its function.