Problems and improvement of real estate tax pilot cities

201165438+1On October 28th, China began to levy property taxes in Shanghai and Chongqing. In the past two years, while the pilot policy has achieved results, there have also been some problems. In Shanghai, China, this paper studies the present situation of Chongqing real estate tax pilot, puts forward the problems existing in the current pilot real estate tax collection methods, and puts forward the problems existing in the pilot real estate tax cities and the improvement measures.

In recent years, there are some problems and improvements in the pilot cities of real estate tax: the real estate price in China is rising constantly, and the real estate tax in the pilot cities of real estate tax has been put on the important agenda of economic reform many times. 201165438+1On October 28th, China began to levy property tax on two pilot cities, Shanghai and Chongqing, and the property tax levied on residents' housing began to be implemented in China.

First of all, it analyzes the present situation and effect of Shanghai and Chongqing real estate tax pilot projects. According to the current pilot situation in Shanghai, the property tax for new houses built by local registered households and new houses built by second and above non-local registered households is tentatively set at 0.6% and 0.6% respectively according to the housing prices in the pilot cities. Chongqing, the pilot city of real estate tax, is the second set of real estate tax, which is higher than that of single-family commercial houses, new houses or local employees, and the tax rate is 0.5% to 1.2%.

Second, the problems existing in the pilot project in real estate tax reform

The legislative procedure is unreasonable.

Taxation is mandatory and immovable. Any tax collection and management and its changes should be made by the national legislature to formulate corresponding laws, standardize tax behavior and adjust tax relations to ensure the legitimacy of tax collection. From now on, the measures of Shanghai and Chongqing are only the decisions of local governments, and the basis of their property tax is only "the spirit of the136th executive meeting in the State Council". In fact, there is no contradiction between the housing linkage tax in these two cities and the "non-operating property tax" stipulated in the Provisional Regulations on Property Tax. Strictly speaking, it does not conform to the jurisprudence of "tax" and lacks solid and reliable legal support, which brings certain difficulties to implementation.

Problems existing in property tax reform

If taxation is mandatory and fluid, and there is no tax collection and management and its changes, the national legislature should formulate corresponding laws, standardize tax behavior, adjust tax relations, and ensure the legitimacy of taxation. From now on, the measures of Shanghai and Chongqing are only the decisions of local governments, and the basis of their property tax is "the spirit of the136th executive meeting in the State Council". In fact, the property tax and the current real estate tax are temporary "regulations" in these two cities, and the non-commercial property tax is not contradictory. Strictly speaking, the "tax" that does not conform to the jurisprudence lacks solid legal support and is difficult to implement.

Perfecting measures of real estate tax pilot cities

Accelerate the legislative work of property tax

China's "tax law principle" shows that both the subject and the taxpayer must collect and pay taxes according to law. Property tax laws and regulations should also follow this principle. Property tax is related to the vital interests of a large number of families. Therefore, state power organs must make more explicit provisions on taxpayers, tax objects, tax rates, tax amounts, tax amounts and other tax elements. In this way, the basic rights of taxpayers in the pilot cities of real estate tax should be guaranteed, tax compliance should be improved, and a public finance system that meets the requirements of market economy should be gradually established.