Research On The Legal System Of Real Estate Tax In China Under The Principle Of Quantitative Energy Taxation

Real estate tax is one of the very important system of China’s new round of property tax system reform.The real estate tax is a property tax and a direct tax,which is the main source of tax for the future local finance.It is an important manifestation of the principle of tax fairness.It can make the tax decided on the property;and real estate tax is a direct tax,housing and land users directly to the state to pay taxes,which is different from the consumption tax and other indirect taxes,this tax can not be passed.The current Western countries,the property tax as the main tax system of the local tax system,is the main source of revenue from the local government.Therefore,the real estate tax as the forerunner of China’s fiscal and taxation system reform,for the establishment of China’s new tax system has a very important significance.At present,China’s real estate tax system is not perfect,there are mainly in the system focused on the development and circulation,tax elements of the design is unreasonable,and the land leasing system is unclear,the government in the real estate field levy all kinds of complicated costs to squeeze the real estate tax And many other issues.At present,China’s housing prices are still rising,the real estate market is still hot,with the rapid development of the industry,real estate-related taxes in the government revenue share is also increasing.Perfect and perfect the legal system of real estate tax in China is the inevitable requirement of the current social development of our country.It is the key link in the reform of the new round of fiscal and taxation system.Based on the experience of "idle" and the pilot reform of Shanghai and Chongqing,Registration of the Provisional Regulations "to bring the real estate registration system of the reunification of China’s real estate tax system reform part of the basic problems have been resolved.On this basis,to improve our real estate tax system,we must based on the current background of the times,to find a reasonable guiding principle,and on this basis to re-integration of real estate and design.This article based on the background of this era and the real estate tax system for the purpose of five parts of the article for analysis.The first part,real estate tax overview.Through the investigation and understanding of thebasic theory of real estate tax,this paper gives the concept and characteristics of real estate tax,especially the real estate tax of our country,analyzes the real estate tax system which has been relatively complete in real estate tax system,and analyzes the history and current situation of real estate tax in China.The current real estate tax system is analyzed.The second part,the legal basis for the introduction of real estate tax.Whether the current debate on whether China should be levied on the real estate tax is mainly focused on whether there is a conflict between the land transfer system and the real estate tax system.Whether the real estate tax is levied under the state-owned state system of our country has the legitimacy debate.Through this two systems,Specific analysis,to solve the legal basis for the introduction of real estate tax issues.The third part puts forward the guiding principle of the real estate tax system reform.This paper makes a comparative analysis of the traditional principle of beneficiaries and the principle of taxable ability,and reveals the necessity of the principle of taxable capacity as the principle of the construction of real estate tax in China and points out how to guide the design of real estate tax system in China.The fourth part,explains our country real estate tax legislation to provide recommendations.This paper gives the concrete suggestions on the reform of the real estate tax system,such as the tax object,the taxation method and the tax base.Part 5,Conclusion.Through the analysis of the above four parts,this paper draws the conclusion of this paper on the basis of the summary of real estate tax,the history and current situation of China ’s real estate tax system,the basic principles of real estate taxation and the analysis of specific legislative proposals.