The Real Estate Tax Legislative Power Configuration Of Research In China

At present,the real estate tax in China has been widely concerned by the society.However,there are still many theoretical and practical problems in the issue about how to promote the corresponding estate tax legislation in China,and the configuration of the house duty legislation authority is one of these problems.In fact,the reasonable configuration of the estate tax legislation authority is not only related to the division of the legislation jurisdiction among government agencies,but also related to the legislation quality and implementation of the house duty in China,even related to the guarantee of the taxpayers' rights.Therefore,the study of the configuration of the house duty legislation has greatly important theoretical and practical significance.Specifically,the paper aims at comparing and studying the main experience of western developed countries in the configuration of estate tax legislation on the basis of the deep analysis of the theory upon the configuration of the estate tax legislation authority,and focusing on the present situation and social environment of the house duty legislation in China,as well as proposing specific and perfect suggestions upon the reasonable configuration of the house duty legislation authority.According to the “problem-orientated” thought,namely: a thought for “proposing problem----analyzing problem----solving problem,the document analysis method,the comparative method and other relevant research methods are combined in the paper to study the configuration of the house duty legislation authority in China.Firstly,the configuration of the house duty legislation authority is analyzed from a new angle,no longer limited to an economic angle.Then,the configuration mode of the legislation authority in western countries is investigated in order to summarize the experience of the western countries in the configuration of the legislation authority.Finally,the present situation and the existing problems of the house duty in China are further analyzed in order to provide specific and perfect countermeasures for the configuration mode of the house duty legislation authority in future.Except introduction and conclusion,the paper is divided into four parts.The first part mainly aims at studying the general theory for the configuration of the house duty legislation authority.firstly,relevant concepts of the configuration of the house duty legislation authority is analyzed,mainly including demarcation of duty legislation authority,house duty legislation authority and configuration of house duty legislation authority,in order to clearly recognize the three concepts;secondly,the necessity of the reasonable configuration of the real estate tax legislation authority is analyzed;finally,the theoretical basis for the configuration of the house duty legislation authority in western countries is introduced according to the two theories----the first generation of fiscal decentralization and the second generation of fiscal decentralization.The second part mainly aims at comparing the configuration of the house duty legislation authority in foreign countries,and through the analysis and study of different configurations of house duty legislation authority in foreign countries,the author summarizes the three configuration modes of the house duty legislation authority in foreign countries: one is the centralized authority configuration mode,typically represented by UK;the other one is the decentralized authority configuration mode,typically represented by US;The third is a mixed mode,with Japan as a typical representative,moreover,the foreign experience in house duty legislation authority is also analyzed in the second part.The third part mainly aims at analyzing the standards for the existing legislation of the configuration of the house duty legislation authority: firstly,the present legislation situation of the configuration of the house duty legislation authority in China is analyzed.Then,the problems existing in the configuration of the house duty legislation authority in China are found from the standard analysis of the present legislation situation.Finally,these problems are specifically analyzed.The fourth part mainly aims at perfecting the legal countermeasures for the configuration of the house duty legislation authority in China,specifically including: formulating uniform laws,raise the level of legislation;horizontal distribution centralization;appropriate decentralization in vertical allocation;pay attention to the protection of taxpayers' rights.