On The Related Legal Issues Of Real Estate Tax Collection

Since the reform and opening up,China's national economic construction has made brilliant achievements,the real estate market has been greatly developed also by the reform and opening up.However,in recent years,due to the market manipulation behavior of real estate developers and speculators' property speculation behavior,the housing price has been rising at an extremely unreasonable trend,and some cities even saw the doubling rise of the housing price in one year.Government has issued the relevant price restrictions,but still unable to effectively inhibit growth of housing prices,leading to many young people who choosing to work in a second-tier cities feel hard to buy their own real estate.We cannot ignore the real estate bubble,property tax reform is imperative.Throughout the development history of property tax in our country,from the "provisional regulations on property tax ”promulgated in 1986,to “the reforming property tax pilot “in Shanghai?Chongqing in2011,and then to Third plenary session of the 18 th CPC central committee put forward to promote real estate tax reform,Although the government has established the correct idea from policy pilot to tax legislation for the reform of real estate tax,but there is still no relevant laws to regulate and guide.From results of Shanghai,Chongqing pilot,two cities respectively take"increment house" and "luxurious residence" as its collect object,tax scope is small and applicable tax rate is low,the property tax in both places accounts for a low proportion of the total local tax revenue and fails to effectively curb the growth of housing price,therefore many scholars think that China's real estate tax reform has not made great achievements.However,the author believes that China has large population,vast territory and complex national conditions,real estate tax reform as a tax reform related to the national economy and people's livelihood must adhere to the change attitude in stability,it should be carried out step by step and in a planned way.From this perspective,the pilot projects in Shanghai and Chongqing are of great significance for exploration,but it is not enough to only explore the significance.We should accelerate the speed of summarizing the pilot experience,turn the pilot experience in line with national conditions into law as soon as possible,and implement the principle of statutory taxation.China's real estate tax reform should learn from the excellent experience of foreign countries instead of act blindly.This paper will also focus on the comparative analysis of the advantages of the real estate tax system in the United States,Germany and South Korea.It can be seen from the summary of the pilot experience of real estate tax in Shanghai and Chongqing and the excellent foreign real estate tax system.In the future,China's property tax reform must be carried out by the central government in a coordinated way with the rule of law.In addition,it should improve its functions of organizing fiscal revenue,perfecting local tax system,mediating income redistribution and regulating housing price.This paper will carry out the policy orientation that houses are used for living rather than for speculation,and briefly analyze the legislative practice of real estate tax from 1986 to 2018 and the excellent experience of foreign countries,so as to put forward practical suggestions for the legislative work of real estate tax reform.