Research On China's Individual Housing Real Estate Tax Reform

The real estate tax is an important component of local taxes.It also plays an important role in guiding the consumption of real estate,increasing local fiscal revenue,and adjusting the income distribution gap.However,there are many problems in China's current real estate tax system,which is incompatible with the economic and social development.Real estate tax reform will become the most important task in the tax system reform in the future.From the Third Plenary Session of the 18 th Party Central Committee,to speed up the real estate tax legislation,to the general manager Xi advocated "to insist that the house is used to live is not used for speculation" position,indicating the study on the individual housing real estate tax reform and The social hot spots are closely related and have strong theoretical significance and profound practical significance.This article intends to begin with the general theory of China's real estate tax,combined with the traditional theory of real estate tax and modern and contemporary perspectives to develop specific theoretical research.Then,a comprehensive analysis of China's existing real estate tax system,starting with the most controversial of several major issues: the functional positioning of individual housing real estate tax,taxation factors,supporting facilities,where there is a lack of positioning in the functional orientation,the primary goal is not highlighted,etc.problem.There are also many loopholes in the elements of the tax system,such as the current tax base is too narrow,the tax rate is single,and the drawbacks of poor management.The key to the supporting facilities lies in the assessment of taxation basis,and the monitoring of real estate tax sources is updated.This is followed by an explanation of the impact of real estate tax reforms,including the improvement of the real estate tax itself,the return of the real estate market to normal,the improvement of local taxation systems,and the improvement of local fiscal mechanisms to further emphasize the importance of real estate tax reform.He actively studied the real estate tax system in Europe,America,and Western countries,studied foreign successful experiences and learned relevant lessons,and proposed suggestions on the future of China's real estate tax reform.This article considers that there should be several major reforms in individual housing real estate taxes.Starting from the problem,we must clarify the positioning of real estate tax reform,improve the constitutional elements of various taxation systems,and improve the related supporting facilities in order to improve China's real estate taxation system,achieve rational allocation of resources,provide better public services,and have It will help promote the sustainable and stable development of China's current social economy.