Research On The Optimization Of Real Estate Tax Collection Procedures

Since the Third Plenary Session of the 18 th Central Committee of the Party clearly stated the requirement of "accelerating the advancement of property tax legislation and timely reform","property tax" has gradually become a hot topic in recent years and is also a key issue related to national economy and people's livelihood.Due to the lack of normative guidelines for the property tax law in my country at present,some difficulties are unavoidable in the process of collecting property tax.The property tax reform in Shanghai and Chongqing also faces a series of procedural issues.The legal principle of taxation as a concrete manifestation of the concept of governing the country by law and democracy and the rule of law in the field of taxation is of indispensable importance for safeguarding the rights of taxpayers and safeguarding the public interest of the country and society.The statutory principle of tax procedures,as an important sub-principle of statutory principles of tax,focuses on providing normative guidance for various procedural issues in the field of taxation.Therefore,when the real estate tax law has not yet been introduced,providing statutory principles for tax procedures to provide procedural guidance for the collection and reform of real estate tax is an important guarantee for regulating the real estate tax collection process and has important practical value.The first part of this article introduces the theoretical overview of the real estate tax collection procedure,starting from the procedural statutory principle and the tax procedure statutory principle respectively,analyzes the conceptual connotation of the procedural statutory principle,and details the "tax" and "law" in the tax statutory principle Interpretation.Under the clarification of specific concepts,the theoretical significance and practical value of the statutory principle of tax procedures in my country's real estate tax are revealed.The second part of this article introduces the problems faced by my country's real estate tax in practice.Because the connotation of the statutory principle of tax procedures includes two aspects,one is that all taxation elements must go through legal procedures and can be established and changed in legal form,and the other is that all tax registration,tax declaration,tax amount determination,tax inspection,All tax collection and management links,such as tax penalties and rights relief,need to be regulated by strict legal procedures.Tax administration agencies must strictly follow the legal procedures to start,stop,reduce,exempt,refund,and replenish taxes.Therefore,the second part of this article starts from the problems faced by the taxation elements of China's real estate tax and the difficulties encountered in China's tax collection and management procedures.,Tax rates and other aspects of the procedural issues faced by the tax elements;on the other hand,the procedural and institutional issues are discussed from the aspects of real estate tax declaration,levy,suspension,tax reduction,and tax exemption.In the third part of this article,according to the dilemma faced in the collection and management of real estate tax,the corresponding relief measures are proposed.