Research On The Legislation Of Real Estate Tax

As one of the components of my country’s fiscal and taxation system,real estate tax plays an important role in organizing government revenue,adjusting wealth stock to achieve fair income distribution,and ensuring the smooth operation of the real estate market.However,over the years,housing prices across the country have continued to grow rapidly,and local governments have adopted a number of measures to regulate and control frequently,but with little effect.Nowadays,the promotion of real estate tax is facing many problems,such as large social controversy,difficulty in defining the scope of collection,and insignificant role of reform pilots.Due to the poor effect of the pilot real estate tax reforms in Shanghai and Chongqing in2011,it has been widely questioned by the public,which has further lowered the expectations of the Chinese people for the real estate tax.At present,people have mixed opinions on real estate tax,and the main focus of the debate is on the legislative issue of real estate tax.This article analyzes the basic theories and legislative status of my country’s real estate tax,focusing on the current legislation of my country’s real estate tax,and puts forward corresponding suggestions in an attempt to improve my country’s real estate tax legislation.This article is divided into four parts:The first part explains the basic theory of my country’s real estate tax,defines the nature and function of real estate tax,and distinguishes it from real estate tax,so as to have a preliminary understanding of my country’s real estate tax system.The second part elaborates on the current legislative status of China’s real estate tax system,summarizes the historical evolution of my country’s real estate tax system into four different stages,and analyzes the real estate tax reform pilots,so as to grasp the history and understand the status quo.Aiming at the real estate tax pilot project,we will analyze the real estate tax reforms in Shanghai and Chongqing in 2011 as a sample basis to gain an in-depth understanding of the overall situation of my country’s real estate tax legislation,so as to grasp the future development trend of real estate tax.The third part analyzes the problems and reasons in the legislation of real estate tax,mainly from the fact that the existing pilot reform violates the principle of taxation law,lacks a unified legislative model and has low legal effect,conflicts between central and local legislative powers,and unreasonable design of the real estate tax system.Citizens’ participation in legislation is analyzed from five angles,so as to have a deeper understanding of the problems in my country’s real estate tax legislation,and to lay the foundation for the subsequent improvement of legislative proposals.The fourth part provides specific suggestions from the five perspectives of tax statutory principles,advancing real estate tax legislation,local government tax power,specific improvement measures,and expanding citizen participation for the above-identified problems.