Feasibility Study Of Real Estate Tax As The Main Tax Type Of Local Government At Grass Roots Level

Although the tax-sharing reform in 1994 achieved the tax-sharing power between the central and provincial governments,the division of tax power between the local governments at and below the provincial government failed to reach the tax authorities,resulting in the weak local tax system,especially the grassroots Local governments do not have the main types of taxes,the economy lacks motivation for sustainable development and operational difficulties.At the same time,with the overall promotion and completion of the pilot reform of "replace business tax with value-added tax",the business tax,once the main source of income for the place,has been replaced by the VAT and the financial difficulties of grass-roots units have become even more serious.In fact,the reform of real estate tax in our country has always been one of the major concerns of the government and the economy and society.Since the government proposed the timely and uniform introduction of the property tax in 2003,the reform of the real estate tax has been positively influenced by the government and all walks of life.For example,on January 28,2011,Shanghai and Chongqing conducted property tax reform pilots;at the Third Plenary Session of the 18 th CPC Central Committee in 2013,they proposed to “accelerate real estate tax legislation and promote reforms at an appropriate time”;In 2014,the government work report put forward “Doing a good job of real estate tax legislation”;on December 20,2017,Finance Minister Xiao Jie issued a paper in the People's Daily,stating that “proper tax legislation and implementation of real estate tax should be promoted”;March 5,2018,when Premier Li Keqiang made a report on the work of the government,he included the work of "lawfully advancing the real estate tax legislation."This article begins with the research background,research significance,research ideas and research methods,especially in the definition of the relevant concepts of the local government at the grassroots level located at the county(district)level.The article then introduces the real estate tax as the theoretical basis for the local main taxes,including the Tiebout model,the benefit theory and the fiscal decentralization theory,which paves the way for further elaboration.Based on this,the article discusses the feasibility of using real estate tax as the main taxes of local governments at the grass-roots level from three aspects: reality basis,experience reference and simulation.On the basis of reality,it is illustrated from the basis of selecting the main taxes by the local government at the grass-roots level,the naturalcharacteristics of real estate tax,the development of the real estate industry,the promotion of national policies and social development trends and the alleviation of the current situation of financial difficulties at the county(district)level The real estate tax as the grassroots local government is the reality of the feasibility of the tax types;lessons learned include the real estate tax in developed countries as the implementation status of the local main taxes and property tax in China,Chongqing pilot program of reform and implementation of two aspects;simulation The calculation is the empirical content of the article.The real estate tax is simulated and taxed based on the data of "five districts and three counties" in Zibo City,Shandong Province.By comparing the simulated and measured real estate tax with the current real estate tax,And the impact on the public revenue and expenditure gaps in the discussion,and ultimately determine the tax rate of0.6%-1.2%,the real estate tax can play the role of raising local financial funds,the grassroots level local government has the potential tax.In the end,the article gives five policy recommendations on taxation of real estate tax at the grassroots level,that is,as soon as possible to improve the real estate tax revenue legislation,real estate tax various tax system elements to determine,give county(district)level local government real estate tax related power,positive Implement relevant supporting reform system and raise people's recognition of real estate tax.The possible innovation of this article is reflected in the method of simulated calculation,that is,the ratio of urban population in each district and county to the urban population in the whole city is used to calculate the conversion coefficient,and the simulated real estate tax in the whole city is transferred to all districts and counties for comparative analysis so as to solve the problem of grassroots data acquisition Insufficient problem.