Research On The Reform Of China's Real Estate Tax

In recent years,all social circle has been widely concerned and talked about real estate tax,the voice of reform is getting higher and higher.The government has repeatedly demonstrated the determination of real estate tax reform,and the development of real estate tax law included in the five-year legislative' planning.Real estate tax reform potential in the line.The real estate tax reform objectives,how to reform and some other issues have become hot spots of taxation scholars.Based on this realistic background,the choice of China's real estate tax reform as the research content,combined with the reform of replaced business tax with VAT and the local subject tax vacancy,the local government financial dilemma more and more prominent situation.From the perspective of local taxation of China's real estate tax reform,so as to make suggestions for the reform of real estate tax in China.The main contents of this paper include the introduction,the theoretical basis and the current situation of the real estate tax reform,the analysis of the causes and difficulties of the real estate tax reform,the real estate tax reform practice at home and abroad,the questionnaire survey of the real estate tax reform,the research conclusion and the policy suggestion.According to find the problem,analyze the status quo,find the cause,solve the problem as the basic ideas to start writing.This paper uses the comparative analysis and the questionnaire to analyze.Compared the real estate tax in the United States,Japan and other countries as the local main body tax collection and management practice,summed up the tax basis,assessment methods,supporting measures and other aspects of reference experience.Combined with China Shanghai,Chongqing real estate tax pilot reform process of the existing problems,and further planning the future of China's real estate tax reform path.Questionnaire survey is mainly in Tianjin residents within the scope of the introduction of real estate tax attitudes to conduct research and analysis,through the understanding of the general public subjective demands to better analyze the plight of real estate tax reform,the reasons for the delay in the implementation of the situation.While fully understand the public opinion,better policy recommendations.On the basis of theoretical analysis and field investigation,the main conclusions of the study on the reform of China's real estate tax from the perspective of local subject tax are as follows:China's real estate tax reform really faces many difficulties and obstacles,but the real estate tax has been alleviated local financial difficulties,improve the tax system and other benefits,reform is an inevitable choice.Real estate tax has the possibility of becoming a local subject tax,reform should be implemented as soon as possible.Based on the above analysis,the policy recommendations put forward in this paper include:clarifying the real estate tax as the status of the local main tax;by the National People's Congress to develop the law as a basis for collection and management;reasonable design of the real estate tax system and local governments to carry out collection and management work;improve registration,assessment,supervision,complaints and other related measures.