Research On Legal Issues Of Real Estate Tax Reform In Ownership Link

The current Interim Regulations on Real Estate Tax was promulgated in 1986.Considering the economic development and the ownership mode of public housing,the non-commercial real estate owned by individuals was included in the scope of tax exemption.Since the 1990 s,China has carried out the market-oriented reform of housing system.Due to the narrow investment channels and slow development of real economy,more idle funds have flowed into the real estate market,and ordinary people are more inclined to invest in more value-added real estate.Especially in recent years,the increasing speculative demand has led to the rise of housing prices,which has an important impact on the normal living demand of residents.The gap between the rich and the poor is widening in the quantity and quality of housing ownership.The State Council and local governments have issued a series of administrative measures to regulate the real estate market,but they have not achieved satisfactory results.Therefore,the hope of all sectors of society is to optimize and improve the real estate tax system,hoping to promote the real estate market to return to rationality and effectively adjust the growing gap between rich and poor with the help of the role of tax regulation.In 1994,China carried out the reform of fiscal and taxation system.Until today,China's real estate tax system has undergone more than 20 years of development and improvement.The existing real estate tax system has played a certain role in increasing local financial revenue and regulating the real estate market.But there are also some unavoidable problems.To perfect the real estate tax in our country,we must understand the legislative background,fully consider the legislative purpose,scientifically design the elements of the tax system,and fundamentally optimize the real estate tax law.Based on the above research background,starting from the legislative background and theoretical basis of the real estate tax law,this paper summarizes the reform experience of Shanghai and Chongqing,and draws lessons from the advanced practices of other countries,with a view to providing some suggestions for the improvement of China's real estate tax system.In the first chapter,the research background,significance and methods of this paper are summarized,and the related research directions are introduced based on the previous research results.In the second chapter,the concept and characteristics of the real estate tax are elaborated.It is clear that the object of the real estate tax is land and the houses attached to the land.It is a combination of the real estate tax and the land use tax.This paper briefly describes the functional attributes of the real estate tax,focusing on the taxability of the real estate ownership link.In the third chapter,the current situation of China's real estate tax system is studied and analyzed,and some prominent problems are summarized,including: complicated types of taxes,repeated taxation,narrow scope of taxation,lack of scientific rationality of Taxation basis and tax rate,etc.Combining with the shortcomings of the real estate tax reform in Shanghai and Chongqing,this paper makes a comprehensive analysis of the problems existing in the real estate tax system in China.Chapter IV,analysis of the advanced practices of developed countries,learn from mature experience,to provide reference for the optimization of China's real estate tax system.Finally,on the basis of the above research,the author puts forward his own suggestions on the legislation of China's real estate tax,advocating that we should improve the level of legislation,simplify tax categories,expand the scope of tax collection,use differential tax rates,and improve the supporting system of tax collection and management.