What is the tax system that can control tax sources and prevent tax loss?

Using international experience for reference to improve China's real estate tax system-tax law

Foreign experience shows that developed countries have basically established a property tax system with more coordinating function than taxation. Under the condition of economic development in developing countries, the level of tax collection and management is not high, but the collection is limited, and there is more than one property tax and property tax system, which needs to be further improved. Property tax: there are few types of taxes, and the tax base is narrow. Based on the land area or book value, two tax systems are implemented for domestic and foreign investment ... There are four aspects to reform and improve China's property tax system: (1) standardize and raise the property tax: (1) attach importance to the real estate tax system and increase the proportion of fiscal revenue; (3) Improve the tax law and plug the loopholes in tax collection and management; (4) Improve the real estate tax design.

Keywords: real estate tax system, property tax, land tax, inheritance tax, gift tax

Property tax system is an important part of a country's tax system. 1994 tax reform has improved our property tax system to a certain extent, but the pace of reform of income tax, goods tax system and real estate tax system is much smaller. China's current property tax system has obvious defects in tax design, organization and income. It is of great significance to reform and improve China's current real estate tax system and establish a scientific, reasonable, fair and effective real estate tax system suitable for China's socialist market economic system.

The enlightenment to China is summarized.

Property tax has a long history in the world and is the main source of government revenue. All countries in the world are trying to establish a real estate tax system with set scope, complete functions and suitable for their own national conditions. From the practice of property tax, according to dynamic property tax, it can be divided into taxable property forms of static property tax. Property tax, inheritance tax and gift tax shall be levied on the transfer or change of dynamic property tax. The property owned by static property tax payers in a certain period of time is an important part of property tax. On the basis of static property tax, how to collect it can be divided into comprehensive property tax and special property tax. Comprehensive real estate tax, also known as general property tax, is a comprehensive collection of all property owned by taxpayers. The broad principle of property tax taxable includes all taxpayers or all sales attributes. The countries with relatively perfect real estate tax system are mainly the United States, Canada, Germany and Singapore. Special property tax, also known as personal property tax, is a specific type of property collected by property tax, including land tax, property tax and vehicle and vessel use tax. Developing countries generally implement special property taxes on taxable land, houses and vehicles. Comprehensive property tax, especially property tax, belongs to the property tax system and is very common. However, in tax design, there are significant differences in the functions of collection and management, taxation and emphasis. Strengthening fairness and increasing income in an all-round way is relatively high, but the collection method is more complicated and tax evasion is a problem. The latter's land, houses and other properties are taxed, and the tax base is relatively narrow, but the method of covering up false taxation is relatively simple. In developed countries, due to advanced tax collection and management methods and strict tax collection and management system, residents have little awareness of choosing comprehensive real estate tax system, universal inheritance tax and gift tax. Although many developing countries are deficient in this respect, it is more important than implementing a special property tax system. At the same time, we should also see that in the past, many developing countries did not have inheritance tax and gift tax because they were afraid that the collection and management would be more difficult and their income sources would be reduced. However, in recent years, some developing countries have levied inheritance tax and gift tax, and achieved good financial and social effects. It can be predicted that with the economic development of various countries, the situation of levying inheritance tax and gift tax in developing countries will gradually increase.

Economic development and social progress require the constant change of tax system and the improvement of property tax system, and it is no exception. Today, many functions that were not provided before are as follows:

1 the main position of property tax, the whole tax system no longer exists, but the real estate tax system is still an important part of a country's tax system. Property tax is the oldest form of taxation and the main source of national fiscal revenue. With the development of economy and society, the dominant property tax, income tax and goods tax have replaced the smaller proportion of total income. In developed countries, the total income of taxable income of property is about 10%- 12%, while in developing countries, the average income is only 5%-6%. However, in the long run, property tax still has no functions and characteristics of income tax and commodity tax in order to ensure the fair distribution of local fiscal revenue and social wealth, adjust people's income level and promote the use of idle real estate. It can effectively supplement the shortcomings of the two tax systems, and it can not levy commodity tax, real estate tax, inheritance tax and property income tax, nor can it be used for idle assets and unrealized capital gains tax. Therefore, the state of property tax is relatively stable, and it is still one of the important components of modern tax system.

2。 Property tax is the main source of local government revenue. The tax sources of real estate tax are widely dispersed and have regional characteristics, which is convenient for local governments to strictly monitor the income from the region and improve the efficiency of tax collection and management. The property tax revenue and the provision of public services in the region are conducive to the formation of a virtuous circle mechanism of "paying more taxes and providing more public services". 1990 OECD in the United States, property taxes account for 80% of local fiscal revenue, Canada accounts for 84.5%, and Britain accounts for 93%. In recent years, developing countries have also attached great importance to the adjustment of fiscal distribution, and more property taxes under local management and rule have become the main sources of income for local governments. In addition, local governments have allowed to expand the property tax revenue of some countries' gradual decentralization of legislative power, and increased the tax rate of property tax adjustment. This not only ensures that property tax is still the main income of local governments, but also a wider source of tax revenue.

3。 The assessment of tax basis of real estate tax, strict property registration system and strengthening tax collection and management can achieve the goals of fair and sound tax system, more market value and sufficient tax collection. From the practice of national real estate tax, there are generally three tax bases for real estate tax: land area, market value and other values (book value). In countries with developed market economy, the property tax system is relatively sound, and the market value is generally used as the tax basis. Objective analysis of market value as a tax base has three advantages: First, the tax base is flexible, the tax base is expanded, the real estate market value rises, and the property tax revenue will increase accordingly. The second is to reflect the market value of taxpayers' ability to pay, which is conducive to realizing the principle of tax fairness. The market value is tax basis, and the cost of tax collection and management is high. Therefore, most countries have set up specialized real estate appraisal institutions based on market value tax, strictly manage property registration, collect information about property tax, taxpayers and market from different sources, and pay attention to the coordination of various departments, strengthen collection management, plug tax loopholes and reduce tax loss.

According to foreign experience, developed countries have basically established a multi-tax coordinated and multi-functional property tax system. Under the condition of economic development in developing countries, the level of tax collection and management is not high, but the collection is limited, and there is more than one property tax and property tax system, which needs to be further improved. Countries that improve the tax system as much as possible also spare no effort to establish and improve the property right registration and asset evaluation system, strengthen the collection and management of property tax, give full play to the regulatory function of the real estate tax system, and the position of local governments as the main channel to raise fiscal revenue is increasingly consolidated. Characteristics of property tax: narrow tax base and area? The book value of land is the tax basis. With the implementation of two sets of domestic and foreign taxes, real estate with taxable income will not become the pillar of local fiscal revenue. Such a property tax system can no longer meet the needs of the development of socialist market economy and the improvement of tax-sharing system and local tax system. Its principles are inconsistent with the current tax reform, simplified tax system and tax fairness. Therefore, it is imperative to study and reform the current real estate tax system in China.

Second, this problem is our current real estate tax system.

1 Property tax has few taxes and a narrow tax base, so give full play to its influence. Strictly speaking, our current property taxes are only property tax, deed tax, vehicle and vessel use tax and land value-added tax. The taxable resource tax and behavior characteristics of land use tax and farmland occupation tax are mostly not classified as property tax (land tax countries are generally classified as property tax, so compare the property taxes of these two taxes and analyze them together). 1994 As taxes, inheritance tax and gift tax in the tax system reform are not collected at the same time, and the tax base is narrow and not loose. For example, the property tax is levied, and the real estate, machinery and equipment owned by enterprises are not taxed, and the personal self-occupied houses are not subject to property tax; Private property, inheritance and gifts are not responsible for paying taxes to the state. At present, the tax burden of property tax is generally low, so the taxable income, which accounts for a small part of the total fiscal revenue, fails to give full play to the role of organizational income, adjustable property and fair wealth.

The internal and external property tax system does not meet the requirements of a unified market economy and the principles of fairness and justice. At present, China collects property tax on domestic real estate and land use tax on land; If foreign-related real estate tax is levied, the land use fee of the land shall be levied (not levied by the tax authorities). The scope of collection, income tax rate (fee) and tax basis (fee) of the two tax systems are different. This discriminatory tax treatment is not only unfair and just, but also violates the original intention of China's current tax reform. Market economy requires the establishment of a unified national tax system. Therefore, it is necessary to study and introduce a unified domestic and foreign investment real estate tax system to improve China's property tax system.

3。 Deducting the concentration of taxable income from property failed to establish the main position of local government fiscal revenue. In China and most countries, the real estate tax with income of * * * belongs to local taxes, with few types of taxes, narrow tax base, low tax burden, difficult collection and management of power income, and reduced taxable income, which has failed to become the main tax category of local governments and can only be used as a supplementary part of local government income. The legislative power of consolidated property tax is highly concentrated on the establishment of central tax. The design of tax rate is too uniform, lacking flexibility according to local conditions, and local governments lack the necessary tax autonomy, which leads to the low enthusiasm of local governments for tax collection and management, which further limits the normal development of property tax.

4。 Unreasonable taxation based on property evaluation system and property registration system is not perfect, and there are loopholes in collection and management. The real market value of property tax should be based on scientific methods, which are adopted by many countries. Reflecting the market value of land, real estate, as an economic resource, includes not only the differential income of land, but also the value of land and houses. In a market economy, the time value of any land or real estate. The market mechanism is more perfect, and it is easier to identify its value embodiment. However, this is the tax basis of land and the original real estate value or rent in this area, which cannot reflect the different land income and the time value of land and real estate. The differential adjustment of land transfer income makes it unreasonable to set different tax rates in different cities and lots, and the speed of setting any grade lacks objective and standardized operation. In addition, China's property appraisal system and property registration system are not perfect, especially the private property registration system, and there is no clear legal provision. Real estate, land, household registration management and other departments, lack of adequate coordination and cooperation, as well as the disharmony between tax collection and management and tax authorities, resulting in huge property losses caused by taxation.

Third, the idea of perfecting China's property tax system.

1。 Standardize and raise property tax. With the continuous progress of market economy, the degree of property privatization in China has improved, the income source of property tax has increased, and the tax base has expanded. Property tax should be paid in time, the scope of some taxes should be increased, and the tax rate should be adjusted appropriately. Personal property tax is levied by independent property tax consciousness, and the level of tax collection and management of Chinese citizens is low. Our real estate tax system should be levied on all properties, not a comprehensive property tax. Our property tax system should include: property tax, land tax, property tax, vehicle and vessel use tax, deed tax, inheritance tax and gift tax.

2 。 Focus on the real estate tax system and increase the proportion of property taxable income in fiscal revenue. After more than 20 years of reform and opening up and rapid economic development, people's income level has improved significantly, and the problem of social distribution gap has become increasingly prominent. With the increase of this income, the tax base has expanded, and the taxable income of property has also increased as much as possible. In addition, it is more necessary to set the tax source of property tax as real estate tax. Therefore, we should change our ideas, attach importance to the real estate tax system, improve the tax system and strengthen the collection and management, and appropriately increase the taxable income of property.

3。 Improve tax legislation and plug loopholes in tax collection and management. Introduce property tax-related tax legislation as soon as possible, improve tax laws and regulations, standardize and guide all kinds of tax collection and management, strengthen tax collection and management, improve tax inspection and tax collection and management methods, improve product quality, plug tax loopholes, establish strict property rights registration system and authoritative asset evaluation system, and strengthen the coordination mechanism between tax authorities and relevant departments.

Nature of tax design: (1) improvement? Conception of property tax. First of all, as a unified real estate tax in China, it is treated equally at home and abroad. Foreign real estate tax reform implements differentiated real estate tax reform and expands the tax base. Property tax is the main tax in China's property tax system. At present, the scope of real estate tax collection is to exempt urban and rural residential taxes. With the development of second-hand housing commercialization and the improvement of people's income level, privately owned real estate will continue to increase. Under certain conditions, the tax rate can be appropriately reduced by taxing a certain amount of private real estate and expanding the property tax base. Similarly, the real estate appraisal system? Establish and improve. Real estate real estate valuation has always been a thorny issue. China's real estate appraisal is in its infancy, and the appraisal system is still far from perfect. Pay attention to the establishment of specialized appraisers, specialized real estate appraisers and professional appraisers with rich practical experience to adapt to the development of market economy, and improve their professional quality and professional ethics. The method of real estate valuation has been strengthened, and a set of real estate valuation methods in line with China's national conditions has been gradually formed, which provides a scientific basis for property tax collection. The relevant departments of real estate property management should cooperate closely with the tax authorities to provide tax information. Finally, the property tax should adopt the regional difference of proportional tax rate. Property tax is a local tax, but the central government should play a certain role in regulating the scale of real estate investment. The tax rate set by the central government will determine the final price according to the local conditions and per capita housing level, which not only ensures that it is determined by the central macro-control, but also reflects and takes care of the effective supervision of land requisition, occupation and transfer from a new perspective, and reforms the actual situation of different areas of urban land. (2) the idea of improvement? Land tax. Use tax, as well as land tax levied on the use of land resources occupied by the whole country, the tax base extends from towns to rural areas. It is an objective fact that the burden of rural low-income level is heavy, but we can reduce all kinds of apportionment, clean-up fees and the current agricultural tax reform, in the same or slightly? There are also provisions on levying general farmland occupation tax and low tax rate, taking care of farmers on the premise of ensuring the overall level, which is conducive to unifying the land tax system, which is conducive to standardizing agricultural land standards. The former plays a role in regulating differential income, which is the purpose of regulating land use structure. Second, expand the scope of deed tax collection and protect the rights of institutions and individuals to obtain land use rights. Resisting the assignment and transfer of state-owned land use rights, including foreigners and overseas Chinese buying houses, is conducive to protecting the legitimate rights and interests of users, creating stable distribution and transmitting instructions. Deed tax undertakes land transfer? The right to use, in addition to the purchase of housing, the deed tax of urban workers. Some places that are conducive to protecting state-owned land resources and attracting investment are the transfer price limit at the bottom of a race. Finally, idle land tax and barren land tax should be introduced in due course. In order to make rational use of land resources, it is necessary to make full use of China's limited arable land and levy idle land tax and barren land tax in a timely manner. (3) Adjusting high income in inheritance tax and gift tax. First of all, inherit tax and gift tax as soon as possible. From the perspective of perfecting the tax system, it is very necessary to levy two taxes to increase fiscal revenue, distribute social wealth fairly and encourage hard work to get rich. Judging from international practice, it is in line with international practice not only for developed countries, but also for many developing countries to collect two taxes as soon as possible, and to protect China's economic interests. Secondly, the tax system model of total inheritance tax system and total gift tax system. Without the court's confirmation of China's heritage and the division and transfer of heirs, it is impossible for Chinese citizens to improve their tax awareness in a short time. On the basis of these actual situations, China should choose the total inheritance tax system and the total gift tax, and levy inheritance tax on the property of the donor collected by the heirs, which not only ensures that the tax source is reliable, timely and simple, but also applies to the same level, and our level of collection and management is acceptable to taxpayers. Taxable objects should include movable property and immovable property, adopt progressive tax rate, and provide appropriate threshold, and reasonably determine funeral expenses to deduct management expenses, such as real estate deduction, debt deduction, donation deduction, etc. Finally, relevant departments coordinate, collect and manage the formulation of measures. The property management department of any individual does not have the tax payment certificate or tax exemption certificate of inheritance tax and gift tax, and the tax authorities do not handle any inheritance transfer procedures. Information and materials provided by the relevant departments, and the tax authorities' obligation to verify the estate.