Real estate tax legislation has become a hot spot for discussions in the domestic practice and academic circles now。But what kind of legislative model should be used for real estate tax has not yet formed a consensus。The real estate tax here is in nature.。The current real estate insurance tax on Japan includes "fixed asset tax" and "urban planning tax"。In the era of the foam economy in Japan，To suppress the rise in real estate prices，The Japanese government has levied "land price tax" and "special land insurance tax"，But with the collapse of the bubble economy since 1991，"Land price tax" stopped levy in 1998，"Special Land Insurance Tax" stopped levying in 2003。This article will start from the three principles of "determining", "fairness" and "simple" of the modern tax system，Analysis of the most important "fixed asset tax" in Japan's real estate tax (its taxation accounts for about half of Japan's local tax income)，Summarize out -of -domain experience in real estate legislation。

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The purpose of the taxation of the tax system to require tax legislation must be clear，and the nature of the tax、Taxation requirements, etc. must be clearly stipulated in the tax law。Japanese fixed asset tax originated from the "land rent" before World War II，Land Rental was born in 1873 "Land Rental Reform"，Its main measures are the feudal land system that abolish the Edo Shogunate era (the land is sealed by the shogunate general to the Daming and the samurai at all levels) and the feudal service system (the farmers pay the land rent and various miscellaneous taxes to the lords and consume the power. service)，Let the farmers get the "land voucher" directly, that is, the land ownership bet365 best casino games certificate at the time。Then the Meiji government uses the private land price obtained by farmers from the lease reform of farmers as the tax base for tax base annual tax，The tax type is called "land rent"。The Meiji government has two purposes for land rental reforms，One is to change the ownership of the feudal land as the private ownership of capitalist land，Laying a systematic foundation for the development of capitalism and the establishment of a modern tax system; the other is the era of the Meiji era that dominates agriculture，Establish a modern tax system (unified tax system with land rent as a template、Taxes change from physical payment to money payment)，Provided stable fiscal revenue for the Meiji government (80 % of the land rental revenue in 1877)，Support government -led capitalist industrial and commercial development。

After World War II，Capitalism industrial and commercial business has gradually occupied the dominant position，In order to respond to economic development in order to respond to the tax system，Under the suggestion of Dr. Sharp, an American economist，In 1950, the Japanese Congress modified the Local Tax Law。The main modification content is: "Land Rental" with land as a tax target before the war、"House Tax" with houses as the target of taxation and car、Ship、All kinds of miscellaneous taxes of depreciation assets such as power stations are unified in "fixed asset tax"，and this tax is changed from national tax to local tax，Tax revenue as a "local public group" in Japan (equivalent to my country's grass -roots local governments and local people's congresses) -Taichi Town Village。I can know from these contents，Real estate tax legislation must first clarify legislative purpose in accordance with economic and social development: in the end to solve the financial problems of local governments，Or is it connected to solve bet365 Play online games the problem of the reform of the land system and suppress the rise in real estate prices? Then set the real estate tax as a local tax，Its nature is positioned as a property tax with an income nature，Taking the price of real estate as the tax base，According to the legal principle of taxation, the tax law is clarified in the tax law。In view of the change of commercial housing delivery cycle and real estate price change cycle，Reference to the regulations for taxes of real estate in Japan，The tax price of real estate is evaluated every three years。

　　Different dimensions of the fair tax system

The principle of tax system "equity" means that the tax burden should be allocated according to the taxpayer's "tax power", that is, the tax capacity is allocated。People with the same tax ability should bear the same tax burden，This is called horizontal fairness; the tax burden of people with different tax capacity is also different，This is called vertical fairness。

The tax revenue of Japanese fixed asset tax mainly comes from tax income from private land。In terms of tax burden of taxable land，The highest tax burden in commercial land，The tax burden of residential land，The lowest tax burden on agricultural land and the tax price of agricultural land is often lower than the market price。Does such a tax design conflict with the "fairness" principle? Explanation of relevant jurisprudence，Land price is determined by the market's transaction value，The most rare commercial land transaction value is the highest，The transaction value of residential land and agricultural land decreases in turn。In terms of tax burden configuration, the three are distinguished from the principle of fairness in accordance with the vertical fairness。Another，Residential land and agricultural land is a property with the nature of living rights，The implementation of preferential tax policies on these two land also protects the right to survival of the taxpayer，bet365 Play online games Implement the principle of living rights stipulated in Article 25 of the Japanese Constitution。

The principle of separation and Japanese house separation is different，The principle of "integration of housing" in my country's real estate transaction，The ownership of the land cannot be used as the object of the transaction，Land rights and attachment on the ground should be circulated together。This has led to the exchange value of real estate in my country.，Land rights related to houses are all services for house trading。And，The real estate in rural areas cannot be directly entered the first -level real estate market like the real estate of the city。This has led to the price of the real estate in rural areas, which is seriously lower than its actual value。and，my country's rural real estate such as homesteads also have social security properties such as survival rights。So，According to the vertical fair principles designed by the previous tax system，Exchange value low、Rural real estate with social security in the rural real estate，It should be lower than the real estate of the city。This can be treated through the difference in tax price assessment、Taxation measures such as tax area and tax reduction and exemption measures to achieve。Another，Reinforcement of the state organs and the public -owned real estate such as public education institutions、Metro Station、The real estate of the airport should be excluded from the taxpayer of the real estate tax。

　　Simplicity principles

The principle of tax system "simple vegetarian" requires starting from the perspective of taxpayers，The design of the tax system should be as simple as possible on the basis of professionalization。Specifically, the cost of taxation should be as low as possible，The promise procedure and environment are easily familiar with and mastered by taxpayers，The rights of taxpayers can be effectively protected by professional bet365 Play online games and convenient channels through professional and convenient channels。

There is a "tax class taxism" principle in the procedures for the contribution procedure of Japanese fixed asset tax，That is, the taxation of taxes is based on the "fixed assets tax ledger" (document of the taxation requirements of tax authorities)。On the annual class day (January 1)，City -choic Village determines the tax amount of this fiscal year (standard tax rate is 1.4%、Each local parliament can be adjusted accordingly)，Then send a tax notice to the taxpayer。Taxpayers pay taxes based on the notice (the tax period is April、July、December、February 4)。"Fixed Assets Tax Accounts" includes ① Land Class Tax Termid、② Land supplementary tax ledger、③ Taxation accounts for houses、④ Family house supplementary tax account、⑤ Five types of tax documents for depreciation of asset tax accounts。① and ③ The content registered on the upper registration is consistent with the content of the Japanese real estate registry，It is roughly equivalent to information on land registration and real estate registration。② and ④ Registration ① and ③ No recorded information，Prevent tax information incomplete。Japanese tax authorities also integrate all the above -mentioned fixed asset courses.，remit into a file called "Famous Account"，Save it into the information system of the agency，Convenient for taxpayers "viewing" that is for taxpayers to check their tax information and compare with other taxpayers。When the taxpayer query, he finds that the tax price of the non -motion -of -production class is obviously unfair compared with other taxpayers，You can make a request for reconsideration (verbal and written)，The committee must make a review decision within 30 days (in principle based on written review)。The taxpayer is not convinced of the decision，You can file a lawsuit with the judiciary。

Bet365 app download It can be known from the contribution procedure of fixed asset tax in Japan，Real Estate Tax Collection Requirement requires grass -roots tax authorities、Real estate registration department、Grass -roots government, etc.，This can make full use of the existing tax information of these departments to save administrative resources。In addition, these administrative departments have been recently left with taxpayers，Frequent taxpayers to be familiar with and master tax procedures。Grassroots tax authorities can be with the assistance of the real estate registration department，Set up the "Real Estate Tax Information Book" as the basis for the promotion program，The tax authority should create conditions to check the information book for the taxpayer on the spot or online。Disputes of the taxpayer in the promise procedure，You can consider setting up a professional "Real Estate Tax Review Committee" at the grassroots government to quickly handle such disputes。

To sum up，The real estate tax system should be designed according to the land system and economic development of a country。Real estate tax should be positioned as property rights with income nature。Then the real estate tax should be set as a local tax，Its tax revenue is the financial source of the grassroots government。Tax objects of real estate tax at the same time，It should be extended to all real estate，It should integrate the existing real estate property with tax law，Determine its tax requirements in the unified new tax law。Also in the distribution of tax burden，The value of the exchange should be low in accordance with the principle of fairness、Reappear for real -time social security properties gives tax discounts，Unsurable tax exemption to public institutions and public welfare institutions。Finally on the promotion procedure，The tax information based on the real estate of the real estate registered Bet365 app download in the grass -roots taxation department is designed with simple and transparent promotion procedures，Establish a professional and convenient reconsideration agency at the same time to solve the controversy generated in the promotion process。

　　(Author is an associate researcher at the School of Law of Sun Yat -sen University)