Research On Real Estate Tax System Reformation Base Of Modern Nation Management System

Taxation is one of the most powerful economic weapons for a country's operation.It is also a tool for national wide macroeconomic readjustment and control.Along with the economics growth,House Property Tax shows more and more essentiality as a tool for the readjustment of the real estate industry.In these two years,China kept reforming house property tax system,and reinforced government control on real estate market.In the same time,the reforming increased fiscal income.However,China's house property tax system still needs to be optimized,as there are duplications on house property tax collection,limited power of government control,incomplete definition of taxable objects,disunity of the information registration and other problems.The current tax system is no longer able to feed the needs of the social economic development.In the other hand,the heat rising on real estate market,house list price rapidly raising these years,are proving the disadvantage of the current tax system.Reforming the house property taxation is an urgent requirement.This text studies the background to regard as the foundation with the domestic and foreign literature at first,through there is the researching and analysing of tax system of real estates now to reform course and our country of historical,real estate tax system of collection of housing and land tax in me,put forward disadvantage and question in the current real estate tax system.Such as the defect of the money for selling land,exist and levy taxs repeatedly,it is unreasonable to tax the basis,tax rate,taxation range relatively narrow,real estate impose purpose to be indeterminate,the housing and land tax is little in specific gravity in the local fiscal revenues,and legislative level low grade subject problem;Compare that the pilot data analysis through the reform of housing and land tax to Shanghai Chongqing is good and bad,find out its defect that exists,obtain this enlightenment to that the tax system of real estate of our country further reforms in an all-round way of pilot project.And propose,the tax system reform of real estate of our country should pay attention to improving the housing and land tax and levying and managing links on the basis of this case,avoid repetition and levy taxs,improve the lesson and solicit the target and and strengthen the information of the house and network construction,etc.to propose.This text,through studying the formulation of the housing and land tax of developed country,assess,levy and manage the arrangement of the organization,andthe settlement mechanism of the housing and land tax tax revenue dispute,has summarized the enlightenment to that the tax system reform of real estate of our country produces of external experience.Compare the real estate tax systems and systems of developed countries and regions such as U.S.A.,Japan,Britain,etc.at the same time,some theoretical foundations of summing up the tax system reform of the real estate.This chapter points out the tax system reform of real estate of our country should pay attention to levying tax on assuaring that there are links of house property,set up appraisal agency rationally,set up dispute,handle system is perfect to make a reservation and make,combine together,wait for measure that can draw lessons from with copies of state system to housing and land tax.Finally,the study on tax system theory of the real estate of this text,reference of the real estate tax system of foreign countries,and the analysis of pilot case of reform of housing and land tax of Shanghai Chongqing of our country,direct against present several issues about the tax system reform of the real estate of our country,propose suggestion and countermeasure on the tax system reform of real estate of our country.For instance: Improve the housing and land tax and legislate,reform the resignation system of the property right,perfect the appraisal system of the price of the house property,improve and collect the management system,expand taxation range,make and tax basis and variable tax rate in unison,strengthen,assuare,have link levy taxs,reform the system of the money for selling land and and raise status of the housing and land tax in the finance,etc..And the end further analysis to question appearing in the article,for instance: Implement financial shortfall and old room question,etc.that the annual rental system of land may cause.The frame of summarizing the tax system reform of real estate of our country progressively is imagined.