Research On The Special Measures For Real Estate Tax

From October 2003,the country first proposed the concept of“property tax”to the government report in 2019,and once again mentioned "steadily advancing the real estate tax legislation".The real estate tax has been discussed and researched for more than ten years and has been put on the national legislative agenda in recent years..In the process of theoretical research on real estate tax,people have studied the taxpayers,taxation objects,tax rates and other basic factors of real estate tax,and have insufficient research on preferential measures such as real estate tax reduction and exemption.This paper takes the special measures of real estate tax and taxation as the research object,and systematically analyzes the real estate tax tax exemption system,exemption amount and re-class system.In addition to the preface and conclusion,the article is divided into four parts:the theoretical basis of special measures for real estate taxation,the status quo and problems of special measures for real estate taxation,the international reference for special measures for real estate taxation,and the legislative proposals for special measures for real estate taxation,which are about 38,000 words.The first part is the theoretical basis of special measures for real estate taxation.Firstly,it introduces the basic connotation of real estate,real estate tax and special measures of real estate tax and taxation;it then demonstrates that the construction of special measures for real estate taxation should adhere to the principle of capacity,basic survival rights,social welfare and risk control;further specify real estate tax Special taxation measures can play the role and value of safeguarding human rights,achieving fairness and regulating the economy,thus highlighting the importance of the improvement of special measures for real estate taxation on China's social and economic development.The second part is the status quo and problems of special measures for real estate tax in China.Combined with the current regulations of China's real estate tax on China's real estate tax-related taxes,special measures for real estate taxation mainly have problems such as value pursuit imbalance,violation of taxation statutory principle,poor stability of legal system and simplification of reduction and exemption methods.These are all problems that must be addressed and solved in the design of real estate tax and tax laws to further improve the real estate tax and taxation measures.The third part analyzes and draws on the special measures of foreign real estate taxation.This part mainly focuses on the special measures of the US real estate tax,the British municipal tax and the Japanese fixed assets tax.Based on the analysis of the mature theory and practical experience of the special measures of real estate tax and tax in various countries,the essence is taken and the dross is discarded.Improve the special measures for real estate taxation in China to provide reference.The fourth part is the legislative proposal for the special measures of real estate tax in China.First of all,starting from the macro-level level,improving the legal system of special measures for real estate tax and taxation,standardizing the authorization legislation,and clearly applying the object;secondly,starting from the micro-specific system design,the tax reduction system,the exemption amount determination and the tax re-course system are proposed.Legislative proposals;Finally,in the construction of the specific system of law,the real estate value assessment system,information sharing mechanism and dispute resolution mechanism must also be stipulated.