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Assignment代写:The property tax

2018-09-18 来源: 51due教员组 类别: 更多范文

下面为大家整理一篇优秀的assignment代写范文- The property tax,供大家参考学习,这篇论文讨论了房产税。房产税就是和房产有关的税种,它以房屋为征税对象,按房屋的计税余值或租金收入为计税依据,是向产权所有人征收的税种。征收房产税来提高政府公共收入,维系政府机构正常运行只是房产税的其中一个作用,另外它还能够优化收入分配构,避免社会贫富两极分化严重,保障民众的住房,推动房地产行业的可持续发展,为社会提供更多的就业岗位。

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Along with the development of the reform and opening up, China's continued economic growth, the real estate industry, in particular, with the east wind of reform and opening up, development in full swing, China's major cities housing prices also rose, many owners have joined the "real estate", many factors lead to the current real estate industry in our country. A mess As a kind of tax imposed by the state, real estate tax plays an important role in the real estate industry and residents' life.

Since ancient times, Chinese people have a paranoid pursuit of housing, and the housing as a fixed asset does determine the economic level of individuals and families. Influenced by the traditional idea of buying houses, a large number of "house slaves" have emerged in modern Chinese society. These young people who borrow to buy houses are more or less influenced by the factors of marriage. No matter which specific factor accounts for a large proportion, the current reality is that the housing price in China is always high. Therefore, in order to improve the housing level of the people and make the people live and work in peace and contentment, it is necessary for the government to introduce a series of policies to stabilize or even restrain the housing price. In the short term, the collection of property tax can increase the government's tax revenue and guarantee the housing level of residents. In the long run, this tax policy also benefits the sustainable development of the real estate industry. Based on the significance of real estate tax in China's social and economic life, the author conducts research and analysis on the current property tax.

Property tax is the tax that is linked to house property, it is the tax with house as object of levy, the tax basis that presses the tax surplus value of the building or rental income, it is the tax that collects to property right owner. Property tax has a very long history in China, and it can be called as an ancient tax. In addition, after the founding of the People's Republic of China, property tax has been levied. Therefore, no matter in ancient China or modern China, property tax collection in China has a certain history.

In ancient China, property tax was only a means of collecting wealth as a feudal monarch, but in modern China, property tax is more than that. A property tax to improve government public income, to maintain normal operation of government agencies is only a small part of the property tax, it will also be able to optimize the structure of income distribution, avoid social polarization between the rich and the poor is serious, safeguard the national housing and at the same time also can promote the sustainable development of the real estate industry, provide more jobs for the society.

The basis of the current property tax in China is the surplus value of the house tax or rental income, which is not scientific. The basis of this tax is provisional in the planned economy era of our country. At present, China is already in the socialist market economy era, and this tax basis can not be fully applied. Along with the development of social economy, the acceleration of urbanization, many residents of rural migrant workers in succession, and gradually settle down in the city, in this social context, if continue to implement the current plan tax basis, will increase the economic burden of rural tenants, and will also increase the burden of rural migrant workers to buy the newly built commercial housing, so as to influence the real estate economy. On the other hand, the current tax basis will also aggravate the "hot property speculation", increasing the hidden dangers of tax evasion, tax evasion and illegal renting.

The current property tax collection in China has two different tax bases: one is based on 12% of the remaining value of the property and the other is based on 12% of the rent. The two different tax bases differ greatly in tax rates, but neither of them is perfect for modern economic society. Because of China's vast territory, around the level of economic development is not consistent, so house prices and rents are each are not identical, across the country to adopt the same tax rate against the actual control of the local economy, the central should delegate place, let the local government according to the local economic level and the development of the real estate market to develop accord with the actual situation of local property tax rates.

In order to exert the regulating effect of tax on national economy, and at the same time to reduce the tax burden of the people, as early as the 1980s, China began to exempt individual non-operating real estate from property tax. The original intention of the tax exemption policy was to reduce the tax burden of residents, but it was taken advantage of by some people who bought a large amount of real estate not to meet the housing demand, but to carry out speculative resale, resulting in an inflated real estate market.

Do a good job of house property information to register ability to guarantee the collection of house property tax, the house property information of our country dweller registers not comprehensive, main have two respects reason: one is the house property of the dweller registers consciousness to be weak; Second, property speculators intentionally falsify or do not register the actual property situation. Property registration is the basic premise of property tax collection, property registration is not done, will increase the difficulty of property tax collection. For the awareness of the weak property registration, we should increase the importance of property registration publicity, property speculators, we will crack down.

China's social progress cannot be achieved without reference to foreign advanced technologies and concepts, so the reform of property tax in China can also process the property tax system with Chinese characteristics. In the United States, the real estate tax rate is set by the state and local governments according to the actual situation of local finance, and adjusted slightly as the actual situation develops, so the tax rates of different regions are inconsistent. In Japan, there is no real estate tax for the design of real estate, but the property as a fixed asset, and fixed assets such as cars, machinery as a uniform tax object. Our neighbor, Russia, has a national property tax on every natural person. In Mexico, lower tax rates are set to stimulate the domestic real estate economy. It can be seen that all countries in the world attach great importance to the regulating role of property tax on social economy and the supplementary role of government tax. Moreover, all countries reform property tax in accordance with their national conditions and adopt the property tax system in accordance with the law of social objective development in specific times.

The current basis of real estate tax planning in China has been proved to be lack of fairness. In order to reflect the fairness and rationality of China's tax policy and give play to the regulating role of tax revenue in the national economy, it is necessary to combine China's national conditions and at the same time draw lessons from foreign experience to develop the basis of tax planning with Chinese characteristics. When formulating the basis of tax planning, the government should not only guarantee the government's fiscal revenue, but also make it beneficial to the people and truly achieve efficiency and fairness. In addition, housing is also a key part of people's livelihood. The government should use the tax leverage to guarantee the housing security of residents, and at the same time stimulate the sustainable development of China's real estate economy to provide more jobs for the society and adapt to the new normal of the economy.

The low property tax rate will lead to the reduction of government revenue and easily encourage the property speculators' behavior. The high property tax rate will lead to the difficulty of housing for residents. In order to bring into play the function of tax regulation, to ensure reasonable tax equity, and the central government must increase the intensity of macroeconomic regulation and control of, make the property tax base interest rate, and then give local government tax autonomy, make local governments according to the local actual situation to set the local property tax rates, for the purchase of multiple homes, can implement progressive tax rate, the integrated use of various tax means to maintain the smooth running of social economy.

The original intention of the government to formulate the tax exemption policy is for the welfare of the people, but it is often used by speculators. As a result, the tax exemption policy cannot be implemented and speculators make profits from it, which also affects the government's fiscal revenue and undermines the stability of the real estate industry. In order to crack down on such bad behaviors, the central and local governments must work together to ensure that tax exemption policies benefit ordinary residents and effectively solve the problem of "housing difficulty" by limiting the audience of tax exemption policies and increasing supervision.

We will fully implement the policy for real estate registration in China and increase publicity about the awareness of property registration. This move can enable tax authorities to verify and supervise residents' real estate information, reduce the difficulty of property tax collection, and curb the "heat of speculation". Moreover, with the current Internet technology in China, this method is also less difficult to implement and has greater feasibility.

To sum up, the tax basis and tax rate of the current property tax have major disadvantages. In order to play the role of tax regulation and guarantee the safety of residential housing, and at the same time to clean up the domestic real estate market, we need to improve the current property tax in many aspects.

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