Research On The Real Estate Tax Rate

Since the property tax was first introduced in 2003,it has been more than ten years.In 2013,the real estate tax legislation was officially proposed.The collection of real estate tax in China is imperative.Real estate tax legislation has been included in the legislative work plan of the National People's Congress,and the legislative process is constantly advancing.Domestic scholars are arguing over the real estate tax.The theoretical disputes include the necessity and feasibility of real estate tax collection,legitimacy and legitimacy,taxation principles,the function and role of real estate tax,etc.The dispute over the design of real estate tax system includes taxpayers,Tax rate,taxation objects,etc.The existing literature is less subject to the real estate tax rate,and the tax rate is the scale of taxation.The scientific and reasonable tax rate is related to the smooth implementation of real estate tax.This paper mainly studies the tax rate in real estate tax legislation and discusses how the tax rate should be designed in China's real estate tax legislation.This article mainly consists of four parts,totaling more than 37,000 words.The first part:the theoretical interpretation of real estate tax rate.The basic theory of real estate tax and real estate tax rate is clarified.Real estate tax is a kind of tax levied on land and real estate.It has the legal nature and characteristics of property tax,direct tax,local tax and possession tax.The purpose of real estate tax collection is to alleviate local financial constraints,promote the stable and orderly development of the real estate market,and regulate the distribution of social wealth.The real estate tax rate is the ratio of the real estate tax amount to the tax object or the tax base,which determines the tax burden of the taxpayer.The tax rate available for real estate tax has a proportional tax rate,a progressive tax rate and a fixed tax rate.Each of the three tax rate forms has its own advantages and disadvantages.The second part:empirical analysis of China's real estate tax rate.It sorts out the tax rate regulations for real estate-related taxes in China's current legislation,and expounds the problems of tax rates in current legislation and practice in China.Firstly,it summarizes the specific provisions of the current domestic legislation on the real estate tax rate and the urban land use tax rate,as well as the difficulty in meeting regional differences,the failure to set tax rates for individual housing,the tax rate,the improper design of urban land use tax,and the improper design of urban land use tax.problem.Secondly,combing the specific regulations and pilot effects of the tax scheme for the property tax reform pilot program in Shanghai and Chongqing,and summing up the tax rate from the tax rate.The reason for the poor performance of the Shanghai-Chongqing property tax reform pilot is the single tax rate,low tax rate and poor form application.The third part:the foreign real estate tax rate legal system for reference.Analysis of real estate tax rates in several typical countries such as the United States,Britain,Germany,and Japan.The following experience of foreign real estate tax rate legislation is worth learning:it should be given a certain degree of tax rate decision;the basis of fiscal expenditure scale as the tax rate;the implementation of wide tax base and low tax rate;multiple tax rates can be combined in real estate tax rate.The fourth part:China's real estate tax rate legislative proposal.The real estate tax rate should follow the principles of statutory,fair,efficient,financial guarantee and regional differences.The real estate tax rate is determined by a combination of divisions and regulations,and the central government shall legislate to determine the scope of the tax rate,and the local legislation shall determine the specific tax rate applicable within the scope of the tax rate.The determination of the real estate tax rate in China should be based on the use of the law,which forces the government to improve administrative efficiency and service quality.The collection of real estate tax in China cannot increase the tax burden of residents,and should adopt a low tax rate to reduce the resistance of real estate tax collection.In terms of form selection,differential tax rates should be applied to different properties,and proportional tax rates and progressive tax rates should be used in different situations.