Discussion On The Transition Of Land Finance From The Perspective Of Fiscal Sociology:From Land Leasing To Real Estate Tax

Fiscal sociology is a general theory of the development and change of fiscal phenomena,which is interwoven with politics,economy and society.The formation of local government land finance has its unique political,economic and social background.The study found that in the social perspective: the Gunnar type,Rent type,Profit type and the tax type of the land finance mode of formation,development and dismemberment presents certain historical change,and at the present stage in China is still in the rent oriented land finance model.From the perspective of income,adjust the viewing angle and the state of governance for land leasing and real estate tax comparison found,compared to land leasing,the establishment of the real estate tax is more adapted to the modern financial system,which has great significance for the foundation of the play a decisive role of the market in the allocation of resources and finance in the governance of the country and an important role.Therefore,the perspective of fiscal sociology in China should follow the general rule from rent oriented land finance to tax oriented land finance transformation,and promote the real estate tax legislation is urgent transformation to serve our country land finance model.Because real estate is closely related with the macroeconomic,the government level for promoting the real estate tax legislation is very cautious,the community on the real estate tax reform has not yet formed a consensus,the real estate tax legislation has become the short board construction process of the modern tax system,the tax system more prominent drawbacks.Therefore,timely response to the sound of levying property tax is a prerequisite for convergence of reform consensus.Secondly,the evaluation of the real estate tax,in improving the tax system,optimizing the tax structure,the tax system and other aspects of the tax system reform effect,is the inherent requirement of the construction of modern tax system.This paper defines the function of real estate tax as: the main tax to raise local fiscal revenue,the key tax categories to regulate residents' income distribution,a tool to guarantee the healthy development of the property market and the model tax to increase social tax identification.The developed countries in the market economy and some transitional countries have made many useful explorations in the reform of the real estate tax,and formed a whole set of experience and practice.When combing the basic situation of the national real estate tax,tax revenue,tax system design,evaluation,collection andmanagement,we get some enlightenment to promote the reform of real estate tax in china.In the part of the policy recommendations,this paper thinks that the real estate tax legislation should reflect the fairness of the tax collection and management to improve the efficiency of tax,the tax system design should adhere to the principle of tax neutrality,the whole process of legislation and implementation to ensure the public participation,in order to enhance the real estate tax could be accepted by the society.At the same time,we must pay attention to the specific political,economic and cultural environment and the goal of reform in order to promote the reform of real estate tax in China,so as to build a more open and inclusive modern tax system.