Research On Legal Issues Of The Tax Base Assessment System In Real Estate

The valuation criterion of real estate tax has become the focus of all walks of life with the gradual advancement of real estate tax reform pilots.Nevertheless,the current taxation method based on the original value of real estate in China has been out of touch with the development of the times.The determination of the tax base in real estate is the prerequisite for the collection of real estate tax.At the same time,the theoretical research on the tax base assessment in this field is conducive to the solution of practical problems.Therefore,based on relevant domestic and foreign real estate tax assessment materials,this paper discusses four controversial issues,which are the analysis about the basic theory,function and realization dilemmas of the tax base assessment system in real estate.Finally,combined with the experience of foreign and domestic pilot cities,some specific suggestions for improving assessment system are put forward.The paper begins with basic theory of the topic.A rough idea of background will be developed by defining the relevant concepts of the real estate tax.Further,to analyze and discuss the potential calculation of real estate tax assessment in China.It is concluded that the real estate tax system design can be implemented step by step,starting with commodity housing with clear property rights,and then extend the expansion to the other property rights.Finally,to discuss the subject,method and basic principles,which lays a foundation for the following chapters.At present,there are still many practical problems such as unclear orientation of real estate tax function,which lead to many problems.In view of the reality and legal dilemma of the real estate tax base assessment system,this paper explores the underlying reasons such as vague tax objects,unclear assessment subjects and standards,imperfect tax collection and management system,lack of dispute relief channels,and absence of legal tax principles.Only by understanding the progress and dilemmas of current tax base assessment system in real estate can we put forward more practical suggestions.Many countries have perfect tax base assessment system in real estate.Through studying and sorting out the evaluation subjects,methods and dispute resolution mechanism,the paper aims to have a more comprehensive understanding of major representative countries and regions in the world.On this basis,we can provide experience and reference for the establishment and improvement.On the basis of the national conditions,the author will put forward suggestions on perfecting the tax base assessment system in real estate by drawing lessons from other countries and domestic pilot cities.At the same time,taking the opportunity to revise the Tax Law in the real estate,the author will focus on formulating tax base assessment system,reasonable taxation policies and external supporting systems.The last part emphasizes on the author’s analysis and evaluations of dispute resolution mechanism,which puts forward specific suggestions.In summary,there are many practical and legal problems in the construction.We should try our best to overcome these problems.Firstly,strictly following the principle in combining the improvement of internal systems with the construction of external supporting facilities.Secondly,conducting special research on the overall legislative work from different angles in the process of building and improving the specific internal system.Thirdly,formulating a legislative draft and relevant local regulations for implementation.Finally,improving the tax collection and management system by increasing the training of the talents and establishing the dispute resolution mechanism.