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《Administration Reform》 2019-04
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Reflections of Legitimacy and Legislative Advices on Real Estate Tax

Xu Yangguang;Wu Shiming;  
The levy of real estate tax faces many problems such as the choice of legislative purpose,the argument on the taxability of the taxable object, and the constraint of the principle of taxation on ability.Perfecting the local tax system is the most reasonable legislative purpose in name, but it is unrealistic to expect real estate tax to become the main source of local fiscal revenue. Regulating and controlling the real estate market is a plausible purpose and thus cannot be regarded as the legitimate basis for legislation. The analysis of taxability requires us to ponder urban housing, rural housing, and the incomplete-property-right housing separately to establish a reasonable taxation scope. According to the principle of taxation on ability, the real estate tax act needs to take into account the taxpayer's economic affordability, the adjustment of the tax and fee proportion in the house price, and the connection between the real estate tax and the personal income tax. It should also regulate the scope of use of real estate tax reasonably.
【CateGory Index】: D922.22;F812.42;F299.23
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