Research On Legal Construction Of Property Tax Reform

In recent years,with the rapid development of economy in our country,the residents of disposable income increased,the real estate market is becoming more and more popular,prices are high,after several rounds of regulation but to little effect.Large and medium-sized cities in our country is very complex,the causes of high housing prices and economic development,population structure,degree of urbanization and other objective factors,there are lack of system,policy system is not perfect,at the same time,real estate involves the policy surface is very extensive,both the land and planning(supply)policy,fiscal and taxation systems,such as macroeconomic policy,also has from the pres system,information disclosure system of real estate industry,trade supervision and other reasons,in this case not only one-way,short-term regulation policy ineffective,even have a negative effect,so it should focus on construction of long-term mechanism,system perfect,the systemic and coordination,comprehensive enhancement system.The reform of real estate tax and the settlement of relevant legal issues are the basic way to carry out the macro-control of real estate.To accelerate the reform and implementation of the property tax in the context of the new socialist era in China is an important aspect to effectively curb the overpriced housing price and balance the social contradictions.Research on real estate tax reform,the author thinks that should be relevant basic theories of real estate tax law in our country,analysis and define the relationship between property tax and property tax law,on the basis of the further evolution of China's real estate tax law system,demonstrates the necessity of China's real estate tax reform as well as the theory basis of levying property tax.There are many problems in China's real estate tax system.Some scholars think it is unreasonable to some extent.In view of the legislative status and relevant documents,the main problems in China's real estate tax system are: the unreasonable property tax system and the design of the property tax system fall behind the real demand.In real estate tax reform pilot city of Chongqing,Shanghai,two cities real estate tax reform on the content and the effect of real estate tax reform should be after "19" in our country,after the transformation of the social principal contradiction must be laid on the important task of the progress.Property tax reform and we also have mature outside experience for reference,especially tax mature countries such as America,Japan's real estate tax system more perfect,they gave us a lot of advanced aspects of enlightenment,there are many available for our using for reference of experience.China's real estate tax reform needs a lot of supporting legal system construction,need to have clear and concrete reform path.From the perspective of tax revenue legal principle and type of local legislation,coordination,clear tax,property tax,real estate valuation of specific provisions,in the collection and management also should have corresponding system.