Study On The Legal Issues Of Real Estate Tax Collection

The housing problem has always been the highlight of the people's livelihood.On the one hand,the skyrocketing housing prices have made more and more people unable to afford housing.On the other hand,many local governments are still selling land on the verge of bankruptcy.Since the three plenary sessions of the 18 th National Congress,China has been emphasizing the need to carry out real estate tax legislation.In the spirit of pilot first and then legislative,the state first implemented property tax reform in Shanghai and Chongqing in 2011,but the results were minimal.In recent years,the state has introduced a series of policies such as renting and selling,sharing property rights,etc.to curb housing prices.The state has repeatedly stressed that the house is used to live,not for the purpose of speculation,but it has not achieved the desired effect,so many experts and scholars Turning the attention to the landing of real estate taxes.The current property tax system is based on the "Provisional Regulations on Real Estate Tax" enacted in 1986.There are a series of problems such as low legislative level,narrow tax base,single tax rate,and vague taxation.Although China has carried out in Shanghai and Chongqing.The reform pilot has improved compared to the previous system,but there are still some problems that have not yet been resolved.Developed countries and regions in Europe,America and Asia have started early and the system is relatively mature.There are many places worth learning from.The first part is the introduction.It mainly includes the research background and significance of this paper,the innovation of this paper,and the research methods adopted.The second part is an overview of China's real estate tax legal system.At the beginning,the concept and basic elements of real estate tax were introduced in detail,to understand the institutional changes of China's real estate tax system since ancient times,and then to analyze in detail the current real estate tax system in China,including the low level of legislation and the inappropriate factors determining the tax burden.Some problems,such as the ambiguity of taxation.The third part is the analysis and inspiration of the real estate tax reform pilot in Shanghai and Chongqing in 2011,the two places began to levy a pilot project on property tax reform for some individual housing projects,but the results were minimal.Through the detailed analysis of the contents of the reform pilots in the twoplaces and the data for the past three years,it is necessary to adjust the real estate market and increase the number of places.The effects of fiscal revenue,narrowing the gap between the rich and the poor,and the corresponding lessons learned from it,laid the foundation for the subsequent real estate tax reform and real estate tax legislation.The fourth part is the regulations and inspirations of relevant systems in various countries and regions.A detailed analysis of the property tax system in the United States,the United Kingdom,Japan,and Macao,and the successful experience of developed countries and regions.The fifth part is the proposal for the reform of the legal system of real estate tax in China.China is carrying out property tax reform and promoting real estate tax legislation.For the above-mentioned related issues,the author gives suggestions on improving the legislative level,clarifying the taxation positioning,optimizing the design of tax decisive factors,and improving the supporting system.