Research On The Design Of Taxation System For Personal Real Estate Ownership In My Country

The 2018 government work report puts forward the tax system design direction of real estate tax.It is necessary to improve the real estate market in accordance with the principles of legislation first,full authorization,and progressive advancement.And the key link of China’s real estate tax reform is whether it can smoothly levy a real estate tax on individual housing.At present,housing prices remain high,the gap between the rich and the poor is wide,and local fiscal revenues have decreased after the "business-to-business" increase.Housing is an important manifestation of the value of residents’ property stocks.Levying real estate taxes on individuals is to improve the tax structure,adjust income distribution,and maintain local finances.Best choice for stable income.The full collection of personal real estate tax can be further improved on the basis of the nine-year real estate pilot reform in China.Levying real estate tax on individual housing must fully consider the taxpayer’s affordability,whether the tax calculation basis is reasonable,and how the tax system elements and supporting systems are designed.Based on this,this article focuses on the tax calculation basis in the design of the personal real estate tax system,and conducts an in-depth discussion on the reform of personal real estate tax from the two aspects of the design of the tax system elements and the design of the tax supporting system,elaborates the basic theory of personal real estate tax,and Analyze the current problems,and propose that China needs to reform the real estate tax under the current background.Second,it draws on the characteristics of the real estate tax system in advanced countries and regions,and focuses on the taxation objects,tax rates,assessment basis and methods and exemptions.The experience in the scope of the levy is summarized to summarize the similarities to provide theoretical support and practical experience for China’s personal real estate tax reform.Finally,for the reform of the personal real estate tax system,countermeasures are proposed from the aspects of tax system element design and tax supporting system design.In element design,four collection schemes were designed.Analyze and compare the tax collection capacity,tax revenue,and tax scope of the four collection schemes,and choose the most appropriate collection scheme.In the design of the tax supporting system,suggestions were made to improve the property right registration system and related laws,and establish a dispute settlement mechanism.