Study On The Effect Of House Price Regulation And Improvement Legislation Of China’s Real Estate Tax Pilot

Since the reform of tax sharing system,with the rapid expansion and growth of urbanization and real estate market,real estate tax came into being.As a local tax,real estate tax is of great significance in adjusting the income gap of residents,realizing the fair distribution of wealth,supplementing local financial resources,ensuring the government to provide public services,optimize the local tax system,realize the reform of tax management system.Different from other countries,the research on real estate tax in China started late,and the laws and regulations are not perfect.In order to accumulate legislative experience,the government adopts the strategy of "trial first" and selects Shanghai and Chongqing to levy real estate tax.However,the pilot levy in the two places has not achieved the expected effect,and the pilot scope has not been further expanded.The pilot and promotion of real estate tax is related to the development of the real estate market and the interests of thousands of families.However,there are still some disputes and misunderstandings about the real estate tax reform,and promoting the realty tax optimize faces great social resistance.How to steadily promote the realty tax optimize in the new era has become a practical problem to be solved.Therefore,based on the analysis of the impact of the real estate tax pilot on house prices,further optimize and improve the relevant tax system elements from the national conditions,so as to promote the realty tax reform and provide ideas for the introduction of realty tax law,which has become the focus of this dissertation.Based on the above analysis,this dissertation consists of five parts.The first part is the preface.Relying on the development status and existing problems of the real estate market,introduces the research background and significance,discusses the concept of real estate tax,determines the research direction,summarizes the research summary of real estate tax in combination with the research of Chinese and foreign professor on economy and legislation,and propose the ideas of analysis based on the purpose of perfecting legislation,It also analyzes the innovation and deficiency of using the synthetic control method to test the effectiveness of real estate tax policy.The second part introduces the four objectives of realty tax,one is to create local main taxes and optimize the local tax system structure,the other is to expand government tax sources and increase government revenue,the third is to realize the redistribution of income and narrow the gap between the rich and the poor among residents,and the fourth is to crack down on speculation and regulate the real estate market.It also summarizes the tax destination theory,new theory and fiscal decentralization theory.The third part is the historical development and pilot of realty tax.Introduces the historical evolution of realty tax and the pilot situation of realty tax in Shanghai and Chongqing,and analyzes whether the real estate tax policy can play a role in optimizing the tax system,increasing local fiscal revenue,regulating income distribution and regulating the real estate market.The fourth part is the empirical evaluation of real estate tax regulating house prices.Excluding the influence of other factors,this paper analyzes the specific impact of real estate tax on house prices in Shanghai and Chongqing through the synthetic control method,and tests whether it can play the function of regulating urban house prices.The fifth part is the improvement and design of real estate tax.Relying on the three principles of tax legality,tax fairness and tax efficiency that China’s real estate tax legislation should follow.Drawing on the advanced experience of foreign real estate tax legislation,combined with the advantages and disadvantages of the collection mode in Shanghai and Chongqing,this paper puts forward five legislative suggestions for the optimization and improvement of the real estate tax system.It is suggested that the government should expand the scope of Taxation during legislation,implement the interval system and step-by-step growth system,determine the value of real estate once every two years,and the starting standard is mainly the number of houses Supplemented by housing area,formulate reasonable tax relief measures.