On The Object Of Property Tax From The Perspective Of Substantive Fairness

Since the reform of our country,the real estate policy has been adjusted constantly,the real estate has changed from welfare treatment to private property,and then gradually become the main symbol of the residents' wealth.The inflation of real estate value makes the investment of real estate market increase,the possibility of speculation increases,the supply and demand imbalance appears in the real estate market,the real estate bubble is like the sword of Damocles,hanging high on the head of the economy of our country.The first part of the paper briefly introduces the tax object of property tax,the theory of tax substantive fairness,and generalizes it in the essence of taxation.In the second part of the paper,it is pointed out that the interim regulations of the people's Republic of China on property tax(hereinafter referred to as "interim regulations on property taxes")and its related rules for the implementation of interim regulations on property taxes show serious lag in practice and need to be changed urgently.In 2011,as pilot cities of property tax reform in Chongqing and Shanghai,the structure and content of the pilot scheme were more perfect than the Provisional regulations on property tax and the implementing rules of the relevant interim regulations on property tax,but the results of practice were very little.The Provisional regulations on property tax and the relevant detailed rules for the implementation of the interim regulations on property tax lag behind,and the implementation of the pilot scheme of property tax has the same disadvantages and cannot guarantee the result of substantive equity.The main performance is as follows: on the basis of the inequity between the tax objects of real estate tax,the related laws,regulations and policies as a whole,there exists the problem that the tax object is too narrow,which leads to the appearance of the unfair phenomenon.Because the classification standard of real estate tax is too many,the scope of property tax object is not clear,and the boundary is not clear,so it is unfair for the property tax object to be taxed.In the third part of the paper,in view of the above-mentioned limitations in the implementation of the property tax legal system in China,this paper draws lessons from the experience of property tax collection in the United States,Japan,Germany and Britain by comparing and drawing lessons from the experience of property tax collection in America,Japan,Germany and Britain.China can learn from the following aspects: by means of local government organizations to collect real estate tax,to give the local government certain powerto determine the property tax object,to ensure that local government through the implementation of real estate tax to regulate the regional economy;In the legislation at the national level,we should relax the scope of the existing real estate tax in our country,and under the premise of the broader scope of the real estate tax,we can realize the national or local property tax by drawing up the preferential tax on the real estate tax.The state and local governments should play an active role in the economic leverage of the real estate tax.Through the problem discovery and experience summary,the fourth part of the paper studies the real estate tax law in the process of formulating the real estate tax law,in order to achieve the substantive fairness of tax revenue,this paper puts forward the measures that can be taken on the above limitations.Carry out targeted reform: in coordinating the legislation of property tax objects between regions,we should first improve the tax legislation procedure through the formulation of the tax basic Law or the tax legislation procedure Law on the basis of the Legislative Law.To realize the substantive fairness of the system;We should clarify the scope of authorization of real estate tax legislation,adhere to the principle of legal retention,ensure the legislative power of the state on the object of real estate tax,and allow the local government to pass the property tax.The preferential tax policy adjusts the tax object of real estate tax in a small range;The ability of tax legislation should be improved,and the process of national legislation should be as clear and extensive as possible.At the same time,some residents can further adjust the problem of cross-provincial and cross-market housing ownership with the help of the real estate registration system,so as to realize the regional linkage of the tax scope of real estate tax.We will further realize substantive fairness.In the aspect of expanding the tax object of real estate tax,this paper explores the taxability of rural small property right house,stock house,other above-ground economic buildings and structures,and puts forward that these types of real estate should be included in the object of real estate tax.This is necessary to realize the tax object of real estate tax;But for these,Special real estate types,we should pay attention to grasp the tax flow of real estate tax,timely use of tax rate,tax preferential policies to adjust the tax of this kind of real estate in stages,in order to achieve the overall substantive fairness of the real estate tax legal system.According to the different classification of real estate,this paper puts forward some suggestions on the object of real estate tax in real estate tax law,that is,the object of real estate tax should be all property owned by private subjects in China.Residents of non-operating commercial housing can be per capita 60 square meters of duty-free area fortax relief.These aspects complement each other in order to realize that the tax object determined in the real estate tax law is more reasonable,more extensive,more extensive and more science.