A Study On The Real Estate Tax System Reform Under The Steady Control Of House Price Target

With the real estate market,China's housing supply structure has changed from single welfare housing to diversified supply structure with market supply as the main body.The prosperity of the real estate market has promoted the development of our country's economy and also satisfied the diversified housing needs of our residents.While the real estate market is developing rapidly,it also presents many problems.Among them,real estate prices are extremely unstable.From 1998 to 2007,housing prices showed an upward trend.The housing prices fell for the first time in 2008.In 2009,housing prices increased at the highest rate ever.Housing prices continued to increase between 2010 and 2015,and house prices accelerated growth again in 2016.During these 20 years,housing prices have been extremely unstable and have generally shown a rapid growth.For that reason,the government took a number of measures to regulate the real estate market,including restrictions on the purchase of loans,financial and administrative measures,but did not achieve the desired regulatory effect.In view of this situation,this article conceives that the real estate market can be regulated by reforming the real estate tax,so as to steadily regulate house prices and meet the urgent needs of “Live in a house”.This article starts with the relevant concepts of real estate tax,introduces the concept of real estate taxes,real estate tax and property tax,collects and sorts out the basic theory of real estate tax system reform,and focuses on the theory of land rent,tax transfer theory and tax optimization theory.Systematic analysis of the development of China's real estate market can be divided into five stages: the initial formation period,the exploration period,the lost period,the rapid development period and the overall control period.By analyzing the changes of real estate prices in China during 1998-2017,it can be concluded that real estate prices in China are extremely unstable and the growth rate is faster.Summarizing and combing the state's control policies,most of them focus on home purchase policies,provident fund policies,and loan policies,which can play a role in stabilizing housing prices in the short term.However,in the long run,policy controls have not achieved the expected results.Through the analysis of the development history of China's real estate tax system,we summarized the main problems in China's real estate tax system,including the irrational structure of the tax system,the duplication of taxation and the absence of taxes,and the irrational design of taxation factors,and summed up the necessity of China's real estate tax system reform.Through the analysis of the real estate taxation reforms in Japan and Singapore,it has significance for reforming the real estate taxation structure in China and rationally designing real estate taxation elements.In view of the current problems in China's real estate taxation,drawing on the successful experiences of real estate taxation reforms in developed countries and regions,and combining China's national conditions,the objectives,difficulties,and policy recommendations of the tax reform are proposed.The objectives of China's real estate tax system reform include stabilizing and controlling real estate prices,increasing local fiscal revenue,improving land resource efficiency,and narrowing the gap between the rich and the poor.This paper sorts out and summarizes six major difficulties in China's real estate tax system reform,namely,What link is real estate tax levied,the levy of land and real estate mergers or separate,Whether it is taxing the property in the rural area,whether it is taxing the stock room,whether it is taxing the non-commercial housing,and specific design of real estate taxes.The specific measures to reform the real estate tax system are put forward: Reform of China's real estate tax system should focus on optimizing the real estate tax system structure.To improve the structure of China's real estate tax system,it is necessary to reduce the tax burden on the development process,increase the tax burden on the maintenance links,and appropriate taxation on circulation links.The key to reforming China's real estate tax system is to rationally design real estate tax.The design of real estate taxes should adhere to the principle of "simple tax system," and the real estate tax,the urban land use tax,and land value-added tax will be merged to collect the property tax.The design of property tax starts from four aspects: the taxpayer,the object of taxation,the tax basis,and the tax rate.For different situations,the owners,right holders,and custodians of the land and the buildings on the ground are taxpayers.The objects of taxation are real estate in rural economically developed areas,high-grade large-area houses,and all dwellings in urban areas.Based on the assessed value of the property as tax basis and flexible proportional tax rate is used.The innovations of this paper are: First,the innovation from the perspective of research.This article systematically analyzes the evolution of the real estate market,the trend of house prices,the state's regulatory policies and effects,and the evolution of the real estate tax system.Expanded the perspective of real estate taxation research and enriched the theoretical basis for real estate taxation research.The second is the innovation in research content.By analyzing the real estate tax reform e and the impact on the real estate prices in Japan and Singapore,combined with the problems existing in the real estate tax system in China and fully considering our country's specific conditions.It is proposed to combine the real estate tax,urban land use tax,and land value-added tax on the collection of property tax,and to conduct detailed analysis and design of the various elements of the property tax.