Research On China’s Individual Housing Property Tax System From The Perspective Of Equity Principle

In recent years,with the globalization of the economy and the rapid development of the real estate market,China’s housing prices remain high.In order to alleviate housing demand,there is an urgent need for national policies to be adjusted.The levy of real estate tax is the forerunner of this adjustment path.As an important part of personal wealth,the possession of real estate means that the owner has the level of economic strength,which to some extent reflects the level of their tax capacity.How to realize the function of real estate tax in regulating the fair distribution of social wealth is an important topic in the study of real estate tax.This paper combs the existing research literature,elaborates the related theory of real estate tax equity,and deeply analyses the regulating function of real estate tax on social wealth equity.Next,on the basis of the analysis of the pilot scheme in Chongqing,and closely combined with the concept of the principle of fairness,the lack of horizontal fairness and vertical fairness in the pilot scheme is put forward.It is found that there are some defects in tax system design that are not conducive to fair social wealth.After finding out the root cause of the problem,we can solve these problems through data,theoretical analysis and the successful experience of foreign real estate tax.This paper studies the real estate tax pilot case in Chongqing,takes the principle of equity as the starting point,considers a variety of factors affecting the realization of the fair function of real estate tax,and analyses the optimization measures of the tax system,so as to improve the feasibility of the proposal.Provide reference for further promoting the legislation of real estate tax in our country.