| The legal system of real estate tax is an important part and urgent task of improving the tax system,introducing real estate tax and establishing a modern financial system.The report of the 19 th National Congress of the Communist Party of China pointed out that the main contradiction in China’s society has been transformed into a contradiction between the growing needs of the people for a better life and unbalanced and inadequate development.How can the real estate tax,which is an important part of China’s tax reform,be fairly,standardized,scientifically and prudently levied on the basis of respecting its own laws,drawing on international practical experience and taking root in the special national conditions of the local area?It is related to the daily life of the people,the governance transition of the country and the balanced development of society.There are some problems in the current legislation of real estate tax in our country,such as low legislative rank and lagging behind,lack of clear purpose of legislation,unreasonable design of tax elements,public risk problems in the future implementation of real estate tax law,lack of experience and foundation of individual and family taxation in our country,and easy to intensify social contradictions.Therefore,this paper puts forward some suggestions on legislation of real estate tax on the basis of drawing lessons from domestic and foreign experience.To perfect the supporting measures,we should clarify the principles of tax law,tax fairness and tax efficiency of real estate tax,comprehensively and steadily promote the legislative principles of real estate tax,set up the elements of real estate tax system scientifically and rationally,and improve the management system of real estate price evaluation. |
