Study On Real Estate Tax And Fee Reform In China Based On The Gap Between Rich And Poor

The gap between the rich and the poor refers to a relative concept formed after comparing the income,property and other resource ownership among members of society.It is usually expressed as the difference between residents’ income distribution(income gap)and the difference between residents’ property ownership(property gap),which can be measured by Gini coefficient.Tax regulation of income distribution is mainly achieved through the coordination of tax categories,which plays a regulatory role in all aspects of taxpayer’s income.Among the 18 taxes in China,the only ones that can adjust the gap between the rich and the poor are personal income tax,consumption tax and property tax.Individual income tax is mainly to adjust the gap generated by the flow of income,consumption tax is mainly to adjust the gap generated by the process of income from flow to stock,and property tax is to adjust the gap generated by the storage of income.Since inheritance tax and gift tax have not yet been levied,it is impossible to adjust the inheritance and gift of property.At present,China’s individual income tax has changed from a classified collection mode to a comprehensive classification collection mode,and added special additional expense deduction,which helps to adjust the gap between the rich and the poor to a certain extent.In our country,as a kind of property tax,the system design of real estate tax is not perfect.Property tax only includes property tax,deed tax and vehicle and ship tax,which cannot effectively adjust the gap between rich and poor in our country.Compared with consumption tax,it is more meaningful to study the reform of real estate tax and fee system in order to adjust the gap between the rich and the poor caused by different resident property estate holdings in China.Through theoretical and empirical analysis,this paper fully demonstrates the existing problems of real estate tax and fee in China and the impact of these problems on the gap between rich and poor.It also puts forward some policy suggestions on the reform of real estate tax and fee in China.It also analyses the problems that the government should pay attention to in the reform of real estate tax and fee,and puts forward some suggestions on these problems.In the specific content distribution,the first chapter is the introduction part,which mainly discusses the research background,research significance,literature review and research methods of the article.Document sorting is mainly divided into foreign literature sorting and domestic literature sorting.Foreign research is mostly pure theoretical research.Domestic literature is mostly based on the specific situation of our country,and is demonstrated by empirical research.Based on their empirical conclusions,the corresponding countermeasures are given.The second chapter studies the concepts related to real estate tax and fee and the theory related to the writing of this paper.The third chapter studies the historical evolution and development status of real estate tax and fee,paving the way for the following research.Chapter IV studies the relationship between tax revenue in real estate tax circulation link,tax revenue in tenure link and land transfer fund and Gini coefficient through empirical analysis,and further studies the causes of this relationship,which lays a solid foundation for the following policy recommendations.The fifth chapter is based on the relevant policy recommendations of the previous chapters on the reform of real estate tax and fee in China,which are divided into two parts.The first part puts forward relevant suggestions on the reform of real estate tax and fee system in China.The second part analyses the problems that may be encountered in the reform of real estate tax and fee in China,and puts forward relevant policy recommendations on these issues.There are many reasons for the gap between the rich and the poor in our country,and there are many ways to deal with these reasons.Real estate tax reform is only one of many ways.This paper mainly studies the reform of real estate tax and fee from the perspective of taxation,so as to make real estate tax more effective in regulating the gap between rich and poor in China.As taxation is not the fundamental way to narrow the gap between the rich and the poor in our country,we still need to analyze and demonstrate it from other aspects to find a better way to solve the problem of the gap between the rich and the poor in our country.