Research On Legislation Of Real Estate Tax

In recent years,with the development and growth of the real estate industry,the real estate industry has gradually become the pillar industry of the national economy,and its proportion in the national economic system has gradually increased.With the brutal growth of the real estate industry,we have found that many idle funds and property buyers have entered the real estate industry,resulting in a virtual high valuation of the real estate industry,which has suppressed the demand for housing by the people who just need it and is not conducive to the realization of social equity.Therefore,we need to improve the construction of real estate laws and regulations.Only by establishing a reasonable legal system of real estate taxation can we ensure the smooth and healthy development of a country's real estate industry.In view of this,I think it is very necessary to study the legal system of real estate tax and tax.In order to stabilize house prices and promote healthy and stable economic development,the Chinese government has continuously improved the legal system of real estate taxation and actively launched pilot projects in Shanghai and Chongqing.Taxation in the real estate tenure sector has become an important research direction in the tax law in the future.The proportion of real estate tenure in China is very low and the tax burden level is very low.The legal source is mainly the administrative regulations and regulations promulgated by the State Council,which have affected the effectiveness of real estate taxation.The purpose of tax collection on real estate tenure in China is to make full use of leverage to improve the utilization rate of real estate tax,adjust and control the investment scale of fixed assets in line with the national real estate policy,guarantee the local government to obtain stable fiscal revenue,effectively reduce the investment income of real estate investors and owners,and ensure social equity.This paper fully draws on the wide tax base,low tax rate,unified taxation of housing and land in developed countries.As well as paying attention to the value evaluation of real estate and the reform of tax collection in the tenure sector,this article is mainly divided into four parts.The first part is the preface and the definition and legal characteristics of property tax.The second part focuses on the current situation of real estate tax reform in Shanghai and Chongqing and compares their models with those of their peers,and then expounds the shortcomings of the current thin legal system of property tax in China,namely the misunderstanding of the legal object of property tax and the unclear functional orientation of property tax.The fairness between urban and rural areas of property tax has not been straightened out,and there are four problems such as confusion in the property tax relief policy.The third part puts forward suggestions to China's real estate tax reform from the four aspects of property tax function orientation,property tax object,property tax basis and property tax exemption policy.The fourth part puts forward suggestions to China's real estate tax reform from the aspects of tax elements,and puts forward modification suggestions on property tax subject,property tax object and basis,property tax rate,property tax preferential policies,etc.