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Research on the Reform and Optimization of the Property Tax System in Our Country

Author: BaoZhiYong
Tutor: LiuRong
School: Southwestern University of Finance and Economics
Course: Finance
Keywords: Property Property tax System
CLC: F812.42
Type: Master's thesis
Year: 2009
Downloads: 473
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Abstract

Since the reform and opening up, China's economic power and comprehensive national rapid growth, people's living standards has been a general improvement in the absolute amount, but at the same time there has been a series of issues of social equity and economic strength of the east-west gap widening national life The gap between the rich and the poor condition to expand, it can be said that the standard of living of the people on the relative amount of each increase or decrease. In view of this, in order to adjust socially equitable tax policy formulation and improvement of increasingly attracted the attention of the community. Improve and perfect the income tax and property tax, the tax system seems urgent. Income tax in recent years, within FEIT merger, the basic personal income tax deduction gradually adjusted several times to further strengthen the function of the income tax fair social wealth. Property taxes, as an important part of a country's tax system, an important supplement to the income tax system fair features has not seen them improve, not to mention the lack of large property tax system already exists in the history of our country, but also makes the property taxes in the regulation of the poor The gap between rich powerless, therefore, in-depth study and discussion, the perfection of the system of property taxes is particularly important as the theory of economic policy first. Strictly speaking, the property tax is not a single taxes to name but a tax classification category. Currently, the understanding and definition of the relevant literature at home and abroad for the property tax system did not form a consensus Overall, theorists narrow sense and a broad understanding and definition of the property tax system in general. In the most relevant literature, the understanding and definition of the current property tax system is a bit confusing. According to the theoretical understanding of the property tax system and define urban land use tax, real estate tax, urban real estate tax, land tax, land value-added tax, corporate income tax and taxes related to the property tax system, in the current tax system in China personal income tax, deed tax, stamp duty, sales tax, vehicle and vessel usage tax, vehicle and vessel usage license tax, tonnage tax, for a total of 13 types of taxes. In order to better understand the property tax shall start from the origin of property taxes, observe the property tax system, tax principles, functions, collection methods and other aspects of the course of development, and on property taxes levied on the basis of previous view comments, such as income property tax property owners from the government to accept its protection of property and services, the cost of state-provided protection and services that expenses incurred should be paid by way of property taxes. But the inadequacies of the theoretical performance of specific public service value, corresponding unable to pay the amount of property taxes. Another example is the tax system to improve said that the The ideal modern tax system should include three major systems of income taxation, commodity taxation and property taxation. In order to be able to establish and improve the tax system should levy a property tax to make up for the lack of the tax system. The fallacy of this theory is that putting the cart before the horse to confuse cause and effect, the ideal tax system in order to achieve what we think we should not try deliberately to \Summarize and think before all the references, I proposed - said social equity. That the property can be used as capital inputs, how many people own property, may be a direct result of the level of their income, the result is fair, we should focus on the issue of taxation on income and property. Clearly, on this issue, the income tax has played a part or a major role, while useful supplementary property tax is the income tax. Will contribute to a balanced distribution of wealth tax on property, play a role in narrowing the social gap between the rich and the poor. In addition, attention should be paid to the features and functions of the other taxes like property tax difference. Want a better solution to improve our property tax system, it must be with the full understanding and awareness of their tax system based on analysis to learn from the experience of foreign-related taxation system theory and practice. Our current property tax problem is the small scale of income tax less, and a narrow tax base, accounting for a small proportion of the entire tax system. In addition, local property taxes over a very limited legislative power and management rights are mainly concentrated in the center. The principles of real estate taxation system, the taxation of real estate tax coverage is narrow, raise revenue function is weak; existing real estate tax does not reflect the fair tax burden; unreasonable tax basis of most of the taxes, the tax rates also need to re-design; yet not really to establish a scientific, standardized, rigorous tax collection system; lack of property registration and management system and the real estate assessment system; low level of most of the tax legislation of the real estate tax. Other problems: inside and outside the tax system is not unified; tax low standard; tax design is unreasonable; inheritance tax and gift tax absence. The national tax system is in line with the economic policy of each national tax manifestation. Different types, different economic conditions of the country, the tax system must be different. The economy there is no problem of identity differences, both in developed and in developing countries to generate economic phenomena are likely to occur in our country, borrowed for the analysis of foreign-related taxation system must be comprehensive and profound. For developed countries, the description and analysis of the property tax system in developing countries, and took note of the various countries and the selection of the countries in different historical, political, and other factors. Such as the selection of the developed countries, the United States as the world's most comprehensive economic strength Western developed capitalist countries; Germany, it is also economically strong Western developed capitalist countries, but the part of their national history, there have been entered the constitutional monarchy, the period the influence of communism, its economic policies will inevitably have an impact; while Japan's own economic strength and fellow National Historic long period of feudal society and its economic policies in the historical and political context reflects different. Select the three countries to analyze the property tax system in developed countries is relatively complete. Come after a comprehensive analysis of the property tax system at home and abroad on the basis of comparative thinking summarize our main draw in the property tax system perfect on four aspects: the object of taxation, the proportion of income, the tax system design, collection and management. Finally, the combination of our current national conditions, analysis of the feasibility and necessity of property taxes, should the tax system and the tax system are two aspects on the basis of a sound tax system sound legal, institutional prerequisite reform and improvement of the current property tax system. Improvement of the existing property tax system should focus on the convergence of the existing tax system while highlighting the overall function of the property tax system. Improve aspects of the tax system, the part of the taxes to deal with the existing property tax system in a reasonable merging, adjusting the scope of taxation of some taxes, deletion of partial revocation of tax. Specific, such as the merger of urban land use tax and arable land occupation tax, property tax and urban real estate tax, part of the tariff lines of business tax and land value-added tax, to improve existing deed tax tax system, merging vehicle use tax and vessel usage license plate tax, real estate property The issue of taxation of gains and intangible property tax, vehicle purchase tax and tonnage tax relationship. Improve aspects of the tax system, to achieve the principle of universal property taxes levied for the current lack of property tax system in China, the timely introduction of new taxes, such as inheritance tax, gift tax, capital tax, wealthy tax. Based on the above analysis of the problem of the article is divided into three parts, the first part of the property taxes Introduction, starting from the definition of the concept of property, the nature of the property tax, defined in the definition of property taxes, and on this basis a more scientific classification. Explained both from the point of view of the history of the origin and development of the property tax, to comment on the theoretical basis of the property taxes levied, as well as a separate tax classification is different from other taxes like characteristics and functions. The second part is the commentary of the property tax system at home and abroad, the first in-depth analysis of the domestic problem of the existence of the current property tax system, raised our property tax system there are two aspects of the tax system and the tax system defects, and subsequently on the world on each country's property tax system, divided into two major categories of developed and developing countries, which some representative countries of the property tax system were introduced, the last comprehensive considerations come to our country can learn from foreign experience. The third part is the perfection of the system of China's current property tax, is the focus of this article and conclusions. Beginning of clarify current on property tax system is necessary, but also feasible, and went on to highlight the first condition of the tax reform and the legal and economic system is also supporting measures improve, and finally put forward before the system and system The two aspects of the problem, in respect of the property tax system and improve system specific recommendations. The innovation of this paper is reflected in: First, the theoretical basis of the property tax levied on a whole new point of view, that society is fair to say. In my point of view, before the proposed property tax levied theoretical basis for the existence of more or less elaborate unclear covering insufficiency and other issues, standing on the property tax to emphasize social justice proposed society is fair to say, to clear that property Tax emphasized fair, in particular, the result is fair features, especially for widening the social gap between the rich and the poor, the argument is even more timely and accurate; second theorists addressed many view property tax system specific measures to improve our property tax system, but most of them do not pay attention to improve the nature of the measures themselves divided after in-depth analysis and reflection on property tax issues, the sound system and sound system two aspects, which should be divided into system improvement should be urgent, while the sound system should be timely and necessary division, and thus improve the process of property taxes.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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