A Study On The Legal System Of Taxation Scope Of Real Estate Tax In China

In January 2011,Shanghai and Chongqing had already reformed the real estate tax successively.In November 2013,the Third Plenary Session of the Eighteenth Central Committee put forward the measure that speeding up the reform of legislation and real estate tax.That tests and encouragement of the government,combined with the relevance of the real estate tax and the domesticity,make the real estate tax become hot rapidly.At present,the real estate of our country still exist many deficiencies,especially in the field of taxation scope.In view of these problems,with the ways of theoretical research,comparative research,and historical research,this paper try to improve the taxation scope of the real estate tax,helping to play a good role of the tax.This paper includes four chapters.Chapter one: The basic issues related to the scope of the real estate.Firstly,to understand the concept of the real estate tax well,define the difference among some similar concepts,like real estate tax,property tax and land transfer payments.Secondly,introduce the characteristics of the real estate tax: based on the real estate,stable tax source,and strong regional nature.Lastly,introduce the functions of the real estate tax: raise government revenue,balance the wealth distribution of residents,and control the price of the premises market.Chapter two: The theory and the tax principles about the taxation scope of the real estate tax.Firstly,introduce the theory of the real estate tax,from the sight of political science,economics and philosophy of law.Secondly,after analysis the real estate tax,from the view of the principle of tax fair,the principle of general taxation and the principle of protecting the people's livelihood,this chapter think that to redefine the taxation scope of the real estate tax in China,government must protect the basic housing right and living level of residents,and taxpayers are taxed according to their affordability.Chapter three: An analysis on the legal system of taxation scope of real estate tax.Firstly,generalize the development of real estate tax since the new China,including four stages: the establishment period,the wandering period,the recovery period and the reform period.Secondly,introduce the taxation scope of the following legislations: Interim Regulation of the People's Republic of China on Real Estate Tax,Interim Measures of Shanghai Municipality for Levying Property Tax on Some Individual Residential Properties on a Pilot Basis,and Interim Measures of Chongqing Municipality for the Pilot Reform of Levying Property Tax on Some Individual Residential Properties.Thirdly,invests the taxation scope of the real estate tax in USA,England,Japan,South Korea,and Hong Kong.Lastly,analyzes the legal system of taxation scope of real estate tax.Chapter four: Suggestions on the improvement of taxation scope of real estate tax in China.The first part is the policy suggestion.Firstly,tax exemption includes real estate for public use,real estate for public welfare,real estate for religious temples,and real estate in disaster area.Secondly,business premises should be fully taxed.Thirdly,urban residential real estate(including houses with limited property rights)should be incorporated in the scope of taxation,and clear the amount of tax exemption.Lastly,when the conditions are mature,the rural real estate should be fully included in the scope of taxation.The second part is the reform steps.At first,clear the property tax function positioning;At second,analyze the factors that affect the taxation scope of real estate tax;At last,establish the steps of reform:1)tax on real estate used for business and top grade real estate;2)tax on real estate used for live should be taxed;3)tax on the real estate in rural area.