Research On The Reform Of Real Estate Tax System From The Perspective Of Local Main Tax Construction

In 1994,the reform of "tax-sharing system,regulated the financial distribution relationship between the central and local governments,strengthened the financial power of the central government,and reduced the proportion of local government revenue to fiscal revenue.Although there are many kinds of taxes in the local tax system,the income is scattered.For more than 20 years,local governments mainly rely on business tax to meet expenditure needs.In 2016,the local government lost its main soiurce of income,strengthened the dependence of local finance on land finance,and aggravated the abnormal development of the real estate industry.Under such circumstances,it is urgent to build a new local main tax category,and become the main source of local fiscal expenditure.We should get rid of over reliance on land finance and help to reduce the bubble of the real estate industry and make it healthy and sound development.This paper is mainly divided into six parts.The first part is the introduction,which elaborates the background of this topic,combs the relevant research results of domestic and foreign scholars in recent years,and elaborates the significance of this study.The second part introduces the concepts of real estate tax and local tax,and puts forward the principles that should be followed in the selection of local.main tax categories,which provides the necessary theoretical basis for the reform of real estate tax system.The third part describes the current situation and problems of the current local tax and real estate tax reform,mainly involving the composition of the current local tax system and the basic situation of the pilot real estate tax in Shanghai and Chongqing.It points out that the current local tax system lacks the main tax categories,the local financial revenue is not guaranteed,and the current real estate tax has limited support for local financial.The fourth part puts forward the objective necessity of the reform of the property tax system.It points out that the establishment of a scientific and effective modem property tax system is the need to build local main tax categories and improve the tax system.It is the need to squeeze out the real estate market bubble and the need to regulate income distribution.At the same time,the reform of the real estate tax system will also encounter great challenges in the aspects of tax elements setting,real estate value evaluation,land financial relations,tax collection and management.The fifth part introduces the local tax system and the real estate tax system in developed countries.It draws relevant experience from three aspects:the design of tax elements,the collection mode and the construction of evaluation institutions,which provides experience for improving the real estate tax system in China.The sixth part puts forward some suggestions on the reform of China's real estate tax system from two aspects:the design of tax elements and the construction of related supporting facilities.The main innovation of this paper is that in the early stage of real estate tax collection,the.annual value"(one year's income from renting houses)should be taken as the basis for tax calculation;in the condition that the evaluation system is relatively sound and the real estate tax has been smoothly promoted,the evaliuation value of houses should be used as the basis for tax calculation.