Research On The Legal Issues Of The Tax Base Of Real Estate Tax

The current legal basis of the real estate tax in China is the Interim Regulations on Property Tax issued by the State Council on September 15 th,1986.According to the provisions,the two-point method of tax is adopted for the real estate tax in China,namely,the residual value tax and the income tax on rent are used for the general property and the leased property respectively.But with the development of society and the continuous improvement of the process of rule of law,the current tax base of real estate tax has been significantly backward.The national real estate tax reform pilot in Shanghai and Chongqing has not yet made clear conclusions.The reasons for this are that the pilot has some defects in tax legislation,tax system design,tax base selection and other aspects,which leads to the inability of individual housing real estate tax to be further implemented in the country.Referring to the real estate tax system of foreign advanced countries,it can be found that most of them only tax the independent value of the house,and it is necessary to establish a reasonable real estate tax system,which is worth learning from in our country.Based on the current situation of China’s national conditions and system,this paper mainly studies the legal issues of the tax base of real estate tax through the following parts:The first part is the background and importance of this topic,investigates the research situation in this field at home and abroad,summarizes the purpose and significance of this paper,and leads to the necessity of the research on the legal issues of the real estate tax base.The second part briefly describes the origin and evolution of the real estate tax,introduces the basis of the current real estate tax system in China,expounds the relationship and difference between the real estate tax and the real estate tax,and the current situation and tax base mode of the real estate tax reform pilot in Shanghai and Chongqing.The third part mainly puts forward some problems of legal deficiency in the current real estate tax base.First,there are problems of repeated taxation between real estate tax and urban land use tax and land transfer fee;secondly,it is considered that there is difference between individual housing and business housing,and the protection of property right and life right is considered according to the tax base model of current tax system and Shanghai Chongqing reform pilot.Thirdly,the paper puts forward the fairness in the establishment of tax base.It is believed that the tax basis of "surplus value of original value" is beneficial to tax efficiency,but there is a fairness problem that can not follow up the change of housing value and is easy to be avoided.The fourth part,through the investigation of the tax base model of the foreign real estate,finds that the tax base selection and mode of the foreign regions have their own characteristics.It mainly includes two types of levy methods: the free price levy and the dependent levy.The paper studies the real estate tax system based on the free price calculation in the United States,Japan and Singapore,and some countries,such as the Netherlands and Czech Republic.Through the study of these different tax base models,the paper summarizes the reference significance of the tax base model of real estate tax in different regions outside China.The fifth part is the suggestion to the reform of the tax base system of real estate tax in China,which suggests that the legal system of real estate tax should be improved,the relationship between land transfer fee and real estate tax should be adjusted,and the tax base model suitable for China should be designed.