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Real Estate Tax is a major legislative item established by the Party Central Committee，It has been included in the Legislative Planning of the Standing Committee of the 13th National People's Congress，The attracted attention of the people of the whole country，Become a hot spot for discussion in the industry。Despite this，Never disclosed due to legislative ideas and plans，Everyone is interpreting based on experience and conjecture。Why should I issue real estate taxes in the context of tax cuts? How to ensure the fair burden of different taxpayers?，From time to time, anxiety about the legitimacy of the real estate tax。Especially，For small property houses identified as illegal small property rights，and rural real estate with restricted rights，How to demonstrate its taxability from a high degree of legal，No clear and unified opinion has been produced so far。Even fiscal and tax laws and policy experts，Its position is often manifested as left -right mutual fight，It is difficult to tell yourself。

If the real estate tax is placed in an isolated and closed environment，All concerns appearing in society are not difficult to answer。especially，As long as these systematic problems can be separated，Turn it into some pure technical problems，It seems that each one can find a ready -made answer。For example，When people ask why they can tax on real estate，We can from the social obligation of property rights，or answer from the perspective of the public service of the right holder。But bet365 Play online games the fact that intentionally or unintentionally ignored is，As a type of property，Real estate has affected a lot of taxes，Not without fulfilling social obligations。Real estate transaction，You need to pay VAT、Land VAT、Deed tax、printing duty、Income tax; real estate holding，Taxation of urban land use tax、Real Estate Tax。Lift it before，Continue to levy new real estate tax，It is necessary to benefit the social obligations of property or the benefit of public services to further quantify，It is possible to explain the legitimacy of the new tax。Another example，When people continue to ask，Why can I tax on the right to use state -owned construction land，We can answer，This right has been recognized by the Institute of Real Estate，Is a protected property right。But what cannot be denied is，As the right to use approaches the expiration，House on the ground will depreciate due to the uncertainty of rights。Although the property law provides，The land use right can automatically renew it automatically，but it does not indicate how long it can continue、Do you need to pay the fee、How about paying the fee。When property rights are facing such a large uncertainty，People will naturally add doubts about the legitimacy of taxation。

Tax of small property houses is also the same。We can demonstrate，Based on the principle of tax equality，Real estate tax does not need to consider whether property holds is legal or not，As long as the reality exists，You can levy property tax in one way。We can even say，Taxation does not mean to acknowledge its legitimacy，If it is illegal building，Should be disassembled for disassembly。but but，If the ending determined by the small bet365 live casino games property house is demolition，Even if it is successfully passed through real estate tax legislation，It can be imagined how difficult it will be for its collection and management。Can I enforce small property houses? As you can imagine in the "Tax Collection Management Law (Draft for Opinions)"，Set the right of priority compensation on real estate，Is it dealt with when transaction transfer? The same embarrassment is the house built on rural house sites，Even trading opportunities are seriously limited，Does the government provide enough public services to it? Because you can't trade freely，The value of rural real estate has been seriously degraded，Real estate tax for its residence and holding a real estate tax，To allow farmers to accept its legitimacy is no less than that of the heaven and night。

For self -residential property that is not used for operation，Many tax law experts emphasize，Positions based on property rights，You can pay taxes on which you should have income，This will not hurt the property itself，It is not contradictory for property taxes to be only targeted at property, not as required for property entity。If the legal tax exemption basically covers the first house，Start from the second suite to levy real estate tax，This explanation can basically stand on the feet，Because the second suite is generally not used for self -occupation，Can be rented out to generate income。No rental，pressure through real estate tax，It will also promote it for rent or use，Economic burden to offset real estate tax。But this is here，Real estate tax seems to have become income tax。and my country has levied income tax for real estate income，How to explain this repeated collection and become bet365 Play online games a new problem，It will affect the legitimacy of real estate tax。On the other hand，Is the property rented，Whether it is used for business，Freedom of the property right holder。After the real estate tax is involved，Even if it is not rented or foreign business，You also need to bear the tax burden，The freedom of the parties will constitute a limit。If the tax rate is too high，After the year of the year，The tax levied will exceed all the value of property，In fact, constitutes property collection。No matter how much the earnings of the theory of income, how to be fully theory，No matter how much the earnings of the theory of income, how to be fully theory。

Compared with the width and narrowness of the tax base、tax burden on weight、Tax reduction and tax exemption、Tax time and other technical issues，The legitimacy of taxes is more fundamental。If the public does not agree with the real estate tax，It is impossible to have a good tax obedience。In the 1970s and 1980s，Because the burden on property tax exceeds people's affordability，Large -scale anti -tax struggle broke out in the United States，Forced states to take restricted measures on real estate tax，Prevent tax burden from affecting people's basic life。Of course, these methods can learn for our country，But the problems they solved are still limited to the technical level，The tax burden should not be too heavy。Comparison of comparison，China's current problems are even more fundamental，Points directly to the legitimacy of real estate tax。To solve this problem，Not only does it need to establish the theory of self -telling，More importantly，These statements can be deeply rooted in people's hearts，bet365 live casino games Accepted and pursued by the majority of taxpayers。Otherwise，The process of implementation of real estate tax must be difficult and heavy。

The legitimacy of the real estate tax must first answer，Why do you still need to levy real estate tax at the present stage of tax cuts and fees。In this regard，It is definitely not enough to state that it is not enough to improve the local tax system。In a country's fiscal system，Whether the local tax is complete may not necessarily affect the local service，The fiscal transfer or interest segmentation within the government can achieve this goal。other，Given that local residents have afforded VAT、Income tax、Taxes such as land value -added tax and non -tax income such as land transfer fees，The legitimacy of demonstrating real estate tax may wish to adjust from the tax system，and the perspective of the division of income and expenditure between the government。As long as it can be explained，At present, the tax paid by local residents has been used in the legitimate use of superiors fiscal，and the existing income of this level cannot support the needs of public services，Choose the fiscal burden on the fair allocation of the stock real estate，is an acceptable option。From this perspective，Real estate tax is not tax on real estate class，Instead, the cost of sharing public services according to tax burden。Taking this as the core，Only need to consider the tax burden and survival right protection of the taxpayer，Evaluate the fair burden between real estate rights holders，and the purpose of ensuring the use of real estate taxes。Only through this perspective，We can look forward to a transparent and responsible government，Experience its reasonable bet365 live casino games demand for fiscal revenue，and supervise it to use the funds for the most suitable item。

To seek public cooperation，When understanding real estate tax legitimacy，It is necessary to wedge the perspective of deepening reform。Given that the government will rely more on taxes in the future、Non -tax income，instead of land transfer funds and debt financing，Limited year of the right to use urban land、Small property houses are unknown、Rural homesteads and construction land transfer are limited and other problems，Even if you still can't do a specific plan for the introduction，It should also clearly explain the direction of reform，Use empowerment to exchange support for real estate tax。For example，For different types of real estate，With the openness of rights, the real estate tax is gradually implemented，It can effectively alleviate the contradictions、Reduce resistance。Design according to this solution，Although the real estate tax is difficult to become a local subject tax in the short term，Need a full consideration of the central government、Coordinated arrangements，But compared to the comprehensive and strong implementation of the advancement，This is more conducive to the smooth transformation of the tax system。Information disclosure、Transparent process、Public participation、Consultation and co -governance，It is a way to improve the legitimacy of real estate tax。

In short，Whether it is official propaganda or theoretical research，The real estate tax must first solve the legitimacy。In modern society，The premise of cooperation is to understand and accept。Technical issues, no matter how difficult it is，You can always find a solution，And can be perfected while doing it。If the legitimacy is Bet365 lotto review not consolidated，will lose direction，The foundation of the tax system is unstable。Therefore，For real estate tax reform，In addition to information disclosure and public participation，It is necessary to take this as an opportunity，Give the public a clear reform commitment，In exchange for support for real estate taxes through empowerment。

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