The Impact Of Land Transfer System On Real Estate Tax Law And Its Countermeasures

With the gradual development of reform and opening up,especially the continuous improvement of the socialist market economic system,China's real estate market has developed rapidly,but at the same time there exist many problems.The real estate tax in China has experienced the stages of the urban real estate tax in 1951,the real estate tax in 1986,and the urban land use tax in 1988.In the 21 st century,the vacant pilot project of property tax was first carried out when the reform was continued,followed by pilot reforms in Shanghai and Chongqing.At the Third Plenary Session of the 18 th CPC Central Committee,we highlighted the importance to strengthen the legislation and reform of real estate tax,and put the real estate tax legislation on the work agenda.Therefore,the reform of the land transfer fee system closely related to the real estate tax has also received attention from the academic community.The development of China's land transfer payment system has been developing for more than 30 years.It borrows from the land lease system in Hong Kong.It separates the ownership and use rights of urban land under the state ownership system and transfers the right to use the land to the lessee to collect the rent.The system is the main source of local government finance in China and has made tremendous contributions to China's economic development.However,problems have gradually emerged with time going by.Land transfer fee system is currently the focus of China's real estate tax reform,and it has an important impact on the real estate tax legislation.The land transfer fee system and the real estate taxation system are in a kind of consistent relationship.Both can exist at the same time and they are mutually restrictive.The land transfer fee system has different effects on real estate as living materials and production materials,the two should be treated differently.And the change in land transfer fees also has a tax rate on real estate taxes.When the land transfer fee is increased,decreased or cancelled,the real estate tax rate will change differently.Therefore,in the study of real estate tax reform,the relationship between the two should be sorted out.Based on relevant experience of Hong Kong in our country,the specific countermeasures for the impact of the land transfer payment system on the real estate tax legal system should be analyzed.Based on the theoretical analysis of the land transfer fee system and real estate tax,this paper clarifies the specific impact of the land transfer fee system on real estate tax legislation.Based on the experience of Hong Kong in our country,we put forward some specific strategies for the impact of the land transfer fee system on the real estate tax legal system and conduct corresponding argumentation.