■Information disclosure、Transparent process、Public Participation、Negotiation and co-governance，It is itself a way to improve the legitimacy of real estate bet365 games。

Image source: CFP

Real estate bet365 games is a major legislative matter established by the Party Central Committee，has been included in the legislative plan of the 13th National People’s Congress Standing Committee，Attracting the attention of people across the country，Becoming a hot topic of discussion among the public and the industry。Nevertheless，Because the legislative ideas and plans have never been disclosed，Everyone is interpreting based on experience and conjecture。Why should we levy real estate bet365 games under the background of bet365 games reduction and fee reduction？How to ensure fair burdens among different taxpayers？How to adjust the current real estate bet365 games system？Can I be taken care of when I am unable to pay taxes？Can the basic living area of ​​a family be bet365 games-free？People’s questions about these questions，Revealing anxiety about the legitimacy of real estate bet365 games from time to time。Especially，For small-property houses that have been identified as illegal，And rural real estate with restricted rights，How to demonstrate its taxability from a legal perspective，No clear and unified opinion has been reached so far。Even if you are an expert in fiscal and bet365 games law and policy，Their positions are often expressed as fighting between left and right，It’s hard to justify。

If real estate bet365 games is placed in an isolated and closed environment，It is not difficult for us to answer the various concerns that arise in society。Especially，As long as these systemic problems can be separated，Turn it into something purely technical，It seems that there is a ready answer for everyone。For example，When people ask why real estate can be taxed，We can learn from the social obligations of property rights，Or answer from the perspective of rights holders benefiting from government public services。But the fact that is ignored intentionally or unintentionally is，As a class of property，Real estate has already suffered a lot of taxes，It’s not that we haven’t fulfilled our social obligations。Real estate transactions，Need to pay VAT、Land value-added bet365 games、Deed bet365 games、Stamp duty、Income bet365 games；Real estate holdings，Need to pay urban land use bet365 games、Property bet365 games。Under this premise，Continue to levy new real estate taxes，It is necessary to further quantify the social obligations of the property or the benefits of public services，It is possible to explain the legitimacy of new taxes。Zairu，When people continue to ask，Why taxation can be imposed on the use rights of state-owned construction land，We can answer，This right has been recognized by property law，is a protected property right。But it is undeniable，As the usage rights are about to expire，Houses above ground will depreciate due to uncertainty of rights。Although the property rights law stipulates，Land use rights can be automatically renewed after expiration，But it did not specify how long it can be extended、Do I need to pay a fee、What is the payment standard。When property rights face so much uncertainty，People will naturally have doubts about the legitimacy of taxation。

The same is true for the taxation of small property rights houses。We can argue，Based on the principle of bet365 games equality，Real estate bet365 games does not need to consider whether the property is held legally or not，As long as reality exists，You can collect property bet365 games in one piece。We can say more，Implementing bet365 games does not mean recognizing its legality，If it is an illegal building，Should it be dismantled or should be dismantled。However，If the small-property house is destined to be demolished，Even if the real estate bet365 games legislation is successfully passed，You can imagine how difficult it would be to collect and manage。Can enforcement be enforced on houses with small property rights？Can be as envisaged in the "bet365 games Collection and Management Law (Draft for Comments)"，Set priority rights to compensation on real estate，Will it be processed together when the transaction is transferred?？Equally embarrassing are the houses built on rural homesteads，Even trading opportunities are severely restricted，Does the government provide adequate public services?？Due to the inability to trade freely，The value of rural real estate has been seriously devalued，Then levy real estate bet365 games on their residence and holding，For farmers to accept its legitimacy is no less than a fantasy。

For self-occupied properties not used for business，Many bet365 games law experts emphasized，Position based on property rights protection，Can bet365 games its due income，This will not damage the property itself，It is not inconsistent with the requirement that property bet365 games only targets property income and does not affect the property itself。If the statutory bet365 games exemption basically covers the first home，Real estate bet365 games is only levied from the second home，This explanation is basically tenable，Because the second suite is generally not used for self-occupation，Can be rented out to generate income。Not for rent，Passing real estate bet365 games pressure，It will also prompt it to be rented or utilized，To offset the financial burden of real estate taxes。But this way，Real estate bet365 games seems to have become income bet365 games。my country has already levied income bet365 games on real estate income，How to explain this repeated collection has become a new problem，Justification argument that will affect real estate bet365 games。On the other hand，Is the property for rent，Whether it is used for business，The freedom that belongs to the property owner。After the intervention of real estate bet365 games，Even if it is not rented or open to the public，Also need to bear the bet365 games burden，It will restrict the freedom of the parties。If the bet365 games rate is too high，After many years，The bet365 games levied will exceed the full value of the property，In fact, it constitutes property expropriation。No matter how theoretically sufficient the basis for the theory of due benefits may be，These results will encounter legitimacy challenges in the public mind。

Compared with the width of the bet365 games base、bet365 games burden、bet365 games reduction and exemption、Technical issues such as bet365 games time，The legitimacy of taxation is more fundamental。If the public does not agree with real estate bet365 games from the bottom of their hearts，It is impossible to have good bet365 games compliance。In the 1970s and 1980s，Because the property bet365 games burden exceeds what people can afford，A large-scale anti-bet365 games struggle broke out in the United States，Forcing states to adopt restrictive measures on real estate taxes，Prevent bet365 games burden from affecting people’s basic lives。These methods can certainly be learned by our country，But the problems they solve are still limited to the technical level，That is, the bet365 games burden should not be too heavy。In comparison，The problems China currently faces are more fundamental，Directly pointing out the legitimacy of real estate bet365 games。To solve this problem，It is not only necessary to establish a self-justifying theory，What’s more important，These statements can be deeply rooted in people's hearts，Accepted and followed by the majority of taxpayers。Otherwise，The implementation process of real estate bet365 games must be full of difficulties。

The first thing to answer about the legitimacy of real estate bet365 games is，Why do we still need to levy real estate bet365 games at this stage of bet365 games reduction and fee reduction。In this regard，It is definitely not enough to simply state the improvement of the local bet365 games system。In a country’s fiscal system，Whether local taxes are complete will not necessarily affect the local provision of public services，Financial adjustments or interest divisions within the government can achieve this goal。In addition，In view of the fact that local residents have already paid the value-added bet365 games、Income bet365 games、Taxes such as land value-added bet365 games and non-bet365 games income such as land transfer fees，To demonstrate the legitimacy of real estate bet365 games, we might as well start with bet365 games structure adjustment，And the perspective of intergovernmental fiscal revenue and expenditure division。As long as it can be explained，Currently, the taxes paid by local residents have been used for legitimate purposes of superior finance，The existing fiscal revenue at this level cannot meet the demand for public services，Choose existing real estate to fairly distribute the financial burden，is an acceptable option。From this perspective，Real estate bet365 games is not a bet365 games on real estate，Rather, allocate the cost of public services according to bet365 games affordability。This is the core，It is necessary to consider the taxpayer’s bet365 games burden capacity and the protection of the right to survive，Assessing the equitable burden among real estate rights holders，And ensure the purpose of real estate bet365 games purposes。Only through this perspective，Only can we expect a transparent and accountable government，Experience its reasonable need for financial income，And supervise the use of funds for the most appropriate projects。

To seek public cooperation，In understanding the legitimacy of real estate taxes，It is also necessary to wedge in the perspective of deepening reform。Given that the government will rely more on taxation in the future、Non-bet365 games income，Instead of land transfer fees and debt financing，Limited number of years for urban land use rights、The future of small-property houses is unclear、Issues such as restrictions on the transfer of rural homestead and construction land，Even if it is not possible to introduce a specific plan yet，The direction of reform should also be clearly explained to the public，Exchange empowerment for real estate bet365 games support。For example，For different types of real estate，Gradually implement real estate bet365 games with the opening up of rights，Can effectively alleviate conflicts、Reduce resistance。Design according to this plan，Although it is difficult for real estate bet365 games to become the main local bet365 games in the short term，Need to be considered comprehensively by the central government、Overall arrangements，But compared to the aggressive advancement that is fully and vigorously implemented，This is more conducive to the smooth transformation of the bet365 games system。Information disclosure、Transparent process、Public Participation、Negotiation and co-governance，It is itself a way to improve the legitimacy of real estate bet365 games。

In short，Whether it is official propaganda or theoretical research，The first thing to solve for real estate bet365 games is its legitimacy。In modern society，The prerequisite for cooperation and compliance is understanding and acceptance。No matter how difficult technical problems are，There is always a solution，And you can improve it as you go。If legitimacy is not consolidated，You will lose your way，The foundation of the bet365 games system is unstable。Therefore，For real estate bet365 games reform，In addition to information disclosure and public participation，It is still necessary to take this as an opportunity，Give the public a clear commitment to reform，Exchange support for real estate bet365 games through empowerment。

　　(The author is the director of the Finance, Taxation and Legal Research Center of Wuhan University、Professor)