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Research on Legal Issues in Reform on the Property Tax

Author: ZhangJianFeng
Tutor: ZhangZuo
School: Southwest University of Political Science
Course: Legal
Keywords: reform on the property tax statutory tax tax fairness taxing on capacity legislation path
CLC: F293.3;F812.42
Type: Master's thesis
Year: 2011
Downloads: 517
Quote: 1
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Abstract


Shanghai and Chongqing municipal government commenced the pilot of the reform on the individual housing property tax at the beginning of 2011, which receives much concern of the society. As a novelty, the property tax reform needs gradual improvements. How to follow the statutory tax, fairness and the taxing on capacity and fully protect the taxpayer rights in the property tax reform is an issue requiring study. This paper, from the background of the property tax reform, comprehensively analyzes the results of the property tax research at home and abroad, studies the property tax from law, economics, finance and accounting and other multi-disciplinary perspectives and puts forward proposals for reform by reference to the foreign experience in the levy of the property tax. From the property tax reform programs of the pilot cities, the existing problems cannot be ignored. First, the legislative level is low, with insufficient legitimacy base; second, the pilot property tax does not have the characteristics of the property tax, easily leading to the shift of the tax burden; third, no taxing on the stock housing does not reflect the taxing on capacity and distorts the housing consuming act; fourth, the rate based on the transaction price does not meet the principle of taxation benefit; and fifth, the limited financial contribution makes it difficult to fundamentally free themselves from the "land finance" and other problems. To address the above issues, this paper presents the suggestion for the property tax reform: the first is to propose the reform objectives: merge the existing property tax, urban land use tax, abolish land value-added tax and tax on till-land occupation, improve the land lease system, clean up the charging items in the real estate and establish a national unified real estate tax; the second is to formulate the real estate tax law as soon as possible and grant appropriate local tax legislative power to the local government; the third is to uniformly collect the "stock" and "incremental" unified real estate tax and determine the tax basis as the assessed value for the property and reasonable rates; the fourth is to improve the system and measures for the real estate tax: establish a national network of real estate information management system, a unified real estate registration system of property rights, the benchmark price index system for the real estate prices in the sub-region and monitoring and application system for the collection and supervision; and the fifth is to establish the announcement and feedback mechanisms for the assessment results, well implement transparent operation of the collection and supervision and give judicial relief to the taxpayer.

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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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