A Preliminary Study On The Problem Of Chinese Property Tax Levy Based On Structural Reform Of Supply Side

At the beginning of 2016,to solve the problem of economic growth under the new normality,our country carry out a structural reform from the supply side.Be accompanied by the structural reform of the supply side,China has launched a series of "inventory"new policy on the housing market,then,these new policies will inevitably influence on the reform of the building tax.On the other hand,On May 1,2016,"business tax levy VAT" implemented in our country,the local government fiscal gap widened further,Demands for reconstruction of local fiscal system through building tax reform have become more and more high.At the same time,the property tax reform is also an important content in the new round of tax collection and administration system reform,how to respond the require of the third plenary session of the eighteenth to further accelerate legislation of building tax and boost reform timely become a hot social concern.Based on the background of the supply side structural reform,building tax reform in our country can't simply copy the reform path of developed countries,there are two reasons:primarily,the property tax in our country has own characteristics.First,the building tax in our country is one of the individual property tax,its object of taxation is just houses,different from general property tax that tax levy on all property of the taxpayer.Second,the collection scope of Chinese building tax is limited to the business houses within city,county,town,industrial and mining areas.Third,the taxpayer of Chinese building tax is the owner of house title within the incidence of taxation.Fourth,different ways to use the house provide different tax basis,for self-use property,tax calculation by the tax authorities-in-charge one-time residual value after the deduction of 10%to 30%tax cost,namely AD valorem duty;For rental housing taxed calculated on rental income for tax basis,that is,from rent duty.Next,Chinese building tax collecting reform facing special problems.First,imperfect laws and regulations,the legislative level is low.Second,unreasonable tax system design,mainly displays in the narrow tax base,tax preferential policies,tax calculation basis,tax system is not reasonable.Third,the real estate tax and fee collection system is not reasonable.Fourth,supporting system is not sound,mainly real estate evaluation system is not sound,the real estate registration system lag.Fifth,the small property right house property tax levy management lack of specification.These internal and external factors affecting the reform of the property tax levy.The advanced experience of developed countries,however,is well worth our country real estate tax reform for reference.Shanghai chongqing property tax pilot reform in China for 6 years,but the effect is not ideal,has little personal housing price regulation effectiveness,property developers share of local fiscal revenues,regulating the role of the rich and the poor is limited.Comparative analysis of the property tax levy system of developed countries in the world,you can get the following enlightenment:one is the real estate tax should be the important fiscal revenue of local government;2 it is scientific and reasonable to design the property tax system;3 it is to formulate the corresponding tax breaks and the supply of affordable housing;Fourth,standard and perfect the relevant supporting system.Combined with supply management theory and the property tax related theory,being directed against the problem of the building tax reform in China,drawing lessons from the building tax pilot reform of Shanghai and Chongqing and the advanced experience of International collection of building tax,Chinese building tax reform can be improved from the following aspects:first,accelerate the property tax legislation,by reasonable down the tax collection and administration authority,multi-pronged,perfect plugging leakproof property tax,at the system level support the supply side reform;Secondly,in view of the task of "three go one drop one fill "to the supply side reform,design of real estate tax system legitimately from the building tax levy scope,preferential tax policies,tax calculation basis,tax rate and so on;Thirdly,through improving real estate registration system,establishing scientific property assessment mechanism,establishing reasonable supervision mechanism,etc.,to improve the related supporting system of making property tax promote the supply side reform.