Interest Balance And Divergence Integration In The Public Policy-making Proces

It has been 18 years since the third Plenary Session of the 16 th Central Committee mentioned levying individual housing property tax.During this period,the preparatory work and related reforms of expropriation have been explored and promoted,and academic discussions and public opinion have continued to pay attention to it,and the heat has not decreased.On October 23,2021,the National People’s Congress authorized The State Council to carry out a five-year pilot reform,actively and steadily promote real estate tax legislation and reform,and enact laws in a timely manner when conditions are ripe.The functions of real estate tax,tax targets and taxpayers should be clearly defined.This marks a new phase in property tax reform,but it is still "in progress".It is unusual not only in the field of tax legislation but also in the field of public policy for such a long time to prepare and gestate a tax.From the perspective of public policy making,it is a typical case worth studying.Based on the theory of public policy and from the perspective of public policy formulation,this paper studies the differences and difficulties faced by levying individual housing property tax,and puts forward the problems that should be paid attention to and solved in the pilot and future reform.The core is how to integrate the conflicts of interests that have been debated for a long time.Pilot is a magic weapon for China to make public policy.We should accumulate experience through pilot programs,examine disputes and differences in practice,and explore the feasibility of policies.The significance of this study is to clarify the problems to be explored and solved in the pilot,better set up the pilot program,steadily promote the pilot,achieve the pilot objectives,and provide solid and reliable experience materials for legislation.The main content of this paper is to analyze the difficulties faced in the process of property tax reform,and put forward feasible opinions and suggestions.In the process of tax policy making,we should explore and perfect the public interest expression mechanism,construct multi-participation mechanism and interest balance demonstration mechanism,and fully coordinate the interests of multiple parties.In terms of tax system design,the pilot and legislation should be combined to design tax factors widely applicable throughout the country,and at the same time,supporting systems should be improved to establish property rights registration system and value evaluation system.In the process of actual collection and management,it is necessary to optimize the collection and management mode,strengthen the application of modern information technology,strengthen the management system of natural persons,establish the protection mechanism of taxpayers’ rights and interests,collaborative governance and information sharing mechanism,optimize the tax collection and management mechanism,and ensure the smooth progress of collection and management.