Improvement Of China's Real Estate Property Tax Legislation

After the reform of housing commodification in China,the real estate market has developed rapidly,the real estate market has ushered in a peak period of development,the demand for real estate has increased rapidly,and the trend of rising housing prices has gradually shown a trend of deviating from rational growth.The country has successively adopted a series of macro-control measures including administrative and financial measures in an attempt to curb the crazy rise in housing prices.Housing is the basic means of living to satisfy people 's lives.To make housing prices fundamentally rational,a long-term mechanism such as a legal system is needed to achieve this goal.Since the 18 th National Congress of the Communist Party of China,real estate tax reform has been put on the agenda again.The "Decision" of the Third Plenary Session of the Eighteenth Central Committee clearly stated that "speed up real estate tax legislation and promote reform in a timely manner",with special emphasis on "implementation of legal principles for taxation";on March 5,2018,Premier Li Keqiang pointed out in the "Government Work Report" It is necessary to "improve the local tax system and steadily promote real estate tax legislation";On May 18,2020,the central government issued another heavy document,again mentioning in the "Opinions on Accelerating the Perfection of the Socialist Market Economic System in the New Era" that it is necessary to "steadily advance real estate tax legislation." real estate tax,as a special property tax,has very important significance in the reform of the fiscal and taxation system and the construction of the rule of law and taxation.This article focuses on the difficulties in the design of specific legal systems,interprets the key issues in real estate retention tax legislation,and proposes solutions.This article starts with the concept of real estate tax,analyzes the difference between it and related concepts,leads to the necessity of perfecting real estate holding tax in China,analyzes its effectiveness and unsatisfactory reasons through the overview and impact of the Shanghai-Chongqing pilot,and then combines China The current situation,problems,and legislative difficulties of real estate tax legislation and drawing on the successful experience of real estate retention taxlegislation in foreign developed countries,put forward some suggestions on real estate retention tax legislation.This thesis consists of the following six parts: First,it compares several concepts related to real estate tax and defines the connotation of real estate retention tax discussed in this article;the second part points out the urgency and necessity of the reform of real estate retention tax in China.China needs to speed up the process of real estate ownership tax legislation;the third part analyzes the current situation of real estate legislation in China,and analyzes the pilot effect from the policy level in combination with the pilot situation of Shanghai and Chongqing real estate tax,summarizes the problems and legislative difficulties,During the construction of a round of real estate retention tax legislation,more attention should be paid to the details of the design,and the legitimacy,fairness,and livelihood of the legislation should be fully reflected;the fourth part draws on the experience of real estate tax system construction in other countries;Tax pilot experience and advanced experience in real estate taxation tax system construction in other countries,made improvements at the legislative level,system design,perfect taxation system,and supporting measures,etc.,and made recommendations for China to promote real estate taxation legislation to build a perfect real estate taxation system as soon as possible.