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Research On The Legal Problems Of China's Real Estate Tax Reform

Posted on:2019-07-31Degree:MasterType:Thesis
Country:ChinaCandidate:Y Y ShiFull Text:PDF
GTID:2346330545990053Subject:legal
Abstract/Summary:PDF Full Text Request
January 28,2011,Shanghai,Chongqing,the two cities took the lead in the trial of property tax.Since then,discussions on the effect of real estate taxation system and legislative disputes have not stopped.From the perspective of the practical effect of trial property tax in two cities.Although not achieving outstanding results.However,there is no doubt that the real estate tax is effective in restraining the volume of real estate transactions,stabilizing property prices,increasing government revenue,and regulating the distribution of national income.However,during the seven years of the trial of real estate tax in China,there were indeed many technical problems.Stones from other hills,can learn.Therefore,while self-exploring and constantly summarizing our own practical experience,we also need to learn from the advanced experience of other countries and regions.The countries and regions where the United States,Japan and Hong Kong and Taiwan in China are relatively perfect as the property tax system have tremendous implications for China's real estate taxation reform.Therefore,the author mainly uses comparative analysis of legal research methods to study the property tax system in China.In the first chapter of the text,the author briefly describes the research background,research content,and research methods of this article and briefly defines the subject's real estate tax.In the second chapter,the author summarizes the problems in China's real estate taxation system in relation to China's housing and real estate taxes and fees system,including the following aspects:taxes are complex and duplicate taxation,taxation scope is too narrow and there are violations to the principle of taxation fairness,taxation basis and tax rate are not scientific and rational,and the tax collection and management system is not perfect,leading to serious loss of tax revenue.In addition,an analysis of the obstacles to the reform of the property tax system was conducted.In the third chapter,the author conducts a horizontal comparative analysis of the real estate tax system in typical countries and regions.The United States,Japan,Hong Kong,China,and Taiwan,which have chosen a more complete property tax system,were selected as samples for analysis.In the fourth chapter of the text,the author conducts a comparative analysis of the real estate taxation system in Shanghai and Chongqing from aspects of taxation subject,object of taxation,taxation basis,tax rate,tax deduction and exemption,and collection management.In addition,the author also carried out a macro analysis of the actual effect of the real estate tax in Shanghai and Chongqing on suppressing real estate transaction volume,stabilizing property prices,increasing government revenue,and regulating the distribution of national income.In the fifth chapter of the text,based on the foregoing research,the author put forward her own opinions on the reform of China's current real estate tax system,mainly from the clear perspective of the macro-level legislative objectives,the tax ownership,the determination of macro guiding principles,and the micro level of simplification.Taxes optimized the tax system,widened the scope of taxation,scientifically formulated the taxation basis and tax rate,and improved the tax administration assistance system.
Keywords/Search Tags:typical national and regional real estate tax system, property tax, trial effectiveness, reform proposal
PDF Full Text Request
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