Research On Legal Issues Of Property Tax Reform

The legal basis for real estate tax collection in China is the "Provisional Regulations on Real Estate Tax".The regulations are the product of the planned economy era,and reform is imperative.In the 1990 s,after the reform of China's housing system,the real estate market boomed at the same time,it also exposed problems such as overheated markets,high housing prices,and speculation in real estate speculation.The reform of the real estate tax,which was expected by the public,was pushed to the front.And put on the important agenda.In 2011,Shanghai and Chongqing took the lead in pushing forward the pilot reform of real estate tax.However,they failed to achieve the expected results in suppressing high housing prices,increasing local fiscal revenue,and adjusting income distribution,which caused a lot of controversy.From the perspective of the top-level design,the Third Plenary Session of the Eighteenth Central Committee of the Party clearly put forward the requirements for the reform of the property tax legislation.The legislative plan of the Standing Committee of the 13 th National People's Congress included real estate tax in the legislative plan,and clearly stated that The principle indicates that the thinking and direction of China's property tax reform have gradually become clear.In the context of China's comprehensive promotion of the national governance system and modernization of governance capabilities,advancing property tax reform is an important task.To make up for the shortcomings of the current property tax system,improve the relatively lagging property tax law system,optimize real estate resource allocation,and adjust society The gap between the rich and the poor and the creation of stable local finances are of great significance.In recent years,through the continuous discussion and practice of controversial issues related to real estate tax,whether at the economic level,the legal level,or the technical level,the basic conditions for levying real estate tax on personal housing have been met.Taking Shanghai and Chongqing's real estate tax reform pilots as examples,by comparing the similarities and differences of the main contents of the pilots,the impact and effect of reforms on housing price adjustment,fiscal revenue and income distribution are analyzed,and the three points of legal system,tax system elements and supporting mechanisms are pointed out.The problems existing in the reform pilot are aimed at summarizing the results,experience and lessons of the pilot,and providing reference and reference for promoting the nationwide reform of real estate tax and the improvement of the legal system of real estate tax.To promote the reform of real estate tax,the legal principle of taxation should be implemented,and the legislative process should be started to speed up the legislative process of real estate tax,and the real estate tax should be collected according to the law.The principles of fairness,efficiency and finance should be adhered to,in accordance with the modern tax system idea of "simplifying the tax system and broadening the tax base",the tax system elements should be set scientifically and reasonably,and the balance between regulating the economy,protecting fiscal revenue and safeguarding the rights and interests of taxpayers should be grasped.We should make efforts to improve the property tax collection management mechanism,build a property value evaluation system,and promote the implementation of the real estate property rights registration system,establish and improve a legalized property tax collection and management supporting mechanism,and let the reform be smoothly implemented on the track of the rule of law.