A Study On The Choice Of Real Estate Tax Rate In Residential Housing

Real estate tax is an important tax type and component in the property taxation and modern taxation system of various countries.Promoting the reform of real estate tax is an objective need to further deepen the construction of China's modern tax system,which not only helps to optimize China's current tax system structure,but also helps to improve the local tax system.Among them,the levying of real estate tax on residential housing ownership is the focus of current real estate tax reform in China.The choice and determination of the real estate tax rate is the core of real estate tax legislation and levy on residential housing ownership,from the perspective of tax system element construction,or from the perspectives of protecting fiscal revenue,ensuring taxpayers 'reasonable burden and promoting tax fairness.Therefore,it is of great theoretical and practical significance to deeply study and explore the choice of real estate tax rate for residents' housing ownership.The literature review shows that the construction of the real estate tax system,especially the tax rate and other factors,have always been the core of China 's real estate tax reform and legislation.Existing research has not only a large number of theoretical expositions,but also public service provision,financial income security,and household tax burden.Multi-level empirical research has been carried out from different angles such as ability and the realization of tax equity,which constitutes the most important theoretical basis and methodological support for the research in this article.On this basis,this article defines the tax rate selection of the real estate tax for residential housing ownership as three aspects: tax rate formulation right choice,tax rate form choice,and tax rate level choice.While summarizing and combing the relevant theoretical basis and influencing factors,it is more comprehensive The current status and problems of the selection of tax rates for real estate-related taxes in China have been thoroughly analyzed.On the one hand,through international comparative analysis,we have summarized the experience of real estate tax reform tax rate selection suitable for the housing ownership of our residents;on the otherhand,taking Kunming as an example,By comprehensively collecting and collating relevant data,the tax rate level was calculated based on financial needs and household tax burden,which further verified the scientificity and feasibility of tax rate selection.Finally,the thesis puts forward specific suggestions on the selection of real estate tax rates for residents 'housing ownership in China: on the premise of ensuring central supervision,it should consider giving local governments the right to set appropriate tax rates,taking the form of proportional tax rates,and combining financial needs and household The tax burden and the reasonable tax rate level in various areas are determined by the income and expenditure.