The Jurisprudential Thinking Of China's Real Estate Tax Reform

2018 is the 40 th anniversary of China's reform and opening up.Since the reform,China has been developing rapidly in economy and culture,and it has also highlighted many problems,especially in the real estate sector.Because of the local government financial crunch,relying too much on "land finance",and speculative housing land,destroy the benign development of the real estate market,continue to push up prices,this is not only conducive to meet the basic housing needs of residents,also seriously affected the social harmony and stability.As a kind of local property tax,the function of the property tax includes increasing the local government revenue,adjusting the income distribution,regulating the real estate market,etc.,which gradually gets the attention of all parties and gives great expectation.However,the current legal system of property tax in China lags far behind the economic development in terms of the legislative level and tax elements,and the reform of the real estate tax reform in Shanghai and chongqing has been criticized for its legitimacy and unreasonable design of tax system.The pilot work on the property tax reform has been under way for seven years,but it has not extended the scope of reform further.Recently,the news of the property tax legislation came again,and raised the concern of all sectors of society on the reform of the property tax.The research of this paper is aimed at analyzing the problems and causes of China's real estate tax reform in the context of such social and economic background.From the perspective of social equity and justice,this paper aims at the existing problems in the reform of real estate tax,and puts forward its own opinions and Suggestions for the reform of property tax along the path of fairness and justice.The thesis is divided into four parts: the first part is the introduction,the background and significance of the research are briefly introduced,the contents and methods of the research,the innovation and shortage of the research are discussed.The second part is an overview of the general theory of fairness and justice,introduces three different types of fairness and justice,expounds the connotation,difference and connection of fairness and justice,and analyzes the realization of fairness and justice in taxation.The third part mainly discusses the property tax reform from the perspective of fairness and justice,and explains the reasons for the reform of the property tax in accordance with the fairness and justice.It is mainly the non-fairness and justice of the existing real estate tax system and the tax availability of the personal housing property tax.This part also points out the property tax reform pilot of unfair justice.Part four is the practical experience and revelation of foreign property taxes.In this part,the author briefly introduces the real estate tax system in Britain,the United States and Japan,and puts forward some enlightenment on the reform of China's real estate tax through the investigation of the property tax system in the country.The fifth part is to make suggestions on a pilot reform,from tax legislation,tax design,tax information,and so on.The last part is the conclusion.