Estate Tax Levy Research Questions

Estate tax as a direct property taxs,is a powerful tool that currently used in most countries and regions to control house prices,adjust the gap between rich and poor and guide the real estate market development legitimately.Although China formulated the Provisional Regulations on Property Taxes,in general the non-business use of personal property are exempt from the scope.While the introduction of the current academic point of view or not did not reach consensus,but in general have recognized the value of the estate tax functions.In this paper,after a controversial point of view leads to the academic community and the reasons for opposing the levy's concerns given one to one assessment,proof of current law and practice in the perspective of the estate tax levy is required.From a legal point of view,China in Shanghai and Chongqing pilot is a typical kind of tax sublicense,is a country's legal and practical significance,and the land transfer is not advocated by opponents of the same essence and real estate taxes,though they are by Government fees,but both in nature and function are not the same,the most important is the estate tax levy is intended to replace local governments rely on land leasing,for local governments to provide a stable source of finance for local governments while helping rid the land finances.From the practical point of view,based on the estate tax levy will not lead to economic depression,but is China's industrial structure adjustment and a good opportunity for the real estate market regulation.Thus opposing the levy of property tax point of view is untenable.At present,China in terms of estate tax levy brings value functional point of view,or from the point of view of the existing conditions,our estate tax is its necessity and feasibility.Finally,on the combination of foreign and regional estate tax levy mature experience and our country,proposed tax idea that the body should be considered in our local government taxation,taxation object should be exempted on the basis of a reasonable per capita area of the extensive The levy,both the stock room also includes incremental room,a floating rate of tax rates across the country,local government specifically identified the mechanism tax,taxpayers whose income is based on the principle of determining who pay taxes,and the introduction of real estate assessment in our country mechanisms to assess the value of the estate as a tax basis,to develop in line with China's national conditions of tax breaks system.Due to the economic regulation of the real estate tax function can guide rational prices fall,control the real estate market,gradually replacing the local land finance,by changing the proportion of direct and indirect taxes to ease the growing gap between rich and poor,the estate tax increase residents into public services and social welfare level up.Therefore,our urgent need to introduce in order to solve the current difficulties facing the economy.The process that our estate tax from pilot expand to the country is tortuous,but the result is positive,the estate tax carrying value function will be achieved finally.