Real estate bet365 bonus code pa legislation has become a hot topic in domestic practice and academic circles。But there is no consensus on what legislative model should be adopted for real estate bet365 bonus code pa。The real estate bet365 bonus code pa mentioned here is a real estate ownership bet365 bonus code pa in nature。Japan’s current real estate ownership bet365 bonus code pa includes “fixed asset bet365 bonus code pa” and “urban planning bet365 bonus code pa”。In Japan’s Bubble Economy Era，In order to curb the rise in real estate prices，The Japanese government once levied "land value bet365 bonus code pa" and "special land retention bet365 bonus code pa"，But with the collapse of the bubble economy since 1991，"Land price bet365 bonus code pa" was stopped in 1998，The "Special Land Tenure bet365 bonus code pa" was stopped in 2003。The following article will start from the three principles of "certainty", "fairness" and "simplification" of the modern bet365 bonus code pa system，Analysis of the "fixed asset bet365 bonus code pa", the most important of Japan's real estate taxes (its bet365 bonus code pa accounts for about half of Japan's local bet365 bonus code pa revenue)，Summary of overseas experience in real estate legislation。

　　Clear legislative purposes based on social development

The "Certainty" principle of the bet365 bonus code pa system requires that the purpose of bet365 bonus code pa legislation must be clear，And the nature of the bet365 bonus code pa、Taxation requirements must be clearly stipulated in the bet365 bonus code pa law。Japan’s fixed asset bet365 bonus code pa originated from “ground rent” before World War II，Ground rent was born in the "Ground Rent Correction" in 1873，The main measures are to abolish the feudal land system of the Edo shogunate period (land was distributed by the shogunate to daimyo and samurai at all levels) and the feudal bet365 bonus code pa system (cultivators paid land rent and various miscellaneous taxes to the lord and served service)，Let cultivators directly obtain "land certificates", which are land ownership certificates at that time。Then the Meiji government used the land value of private land obtained by farmers from the land rent reform as the bet365 bonus code pa base to levy regular taxes every year，This bet365 bonus code pa is called “ground rent”。The Meiji government’s land rent reform had two purposes，One is to change feudal land ownership into capitalist private land ownership，Laying an institutional foundation for the development of capitalism and the establishment of a modern bet365 bonus code pa system；The other one was during the Meiji era when agriculture was dominant，Establishing a modern bet365 bonus code pa system (unified bet365 bonus code pa system) using land rent as a template、bet365 bonus code pa payment changed from payment in kind to payment in money)，Provide stable fiscal revenue for the Meiji government (in 1877, land rent income accounted for 80% of fiscal revenue)，Support government-led capitalist industrial and commercial development。

After World War II，Capitalist industry and commerce gradually occupy a dominant position in the economic structure，In order to respond to economic development in the bet365 bonus code pa system，Under the advice of American economist Dr. Sharp，In 1950, the Japanese Parliament revised the "Local bet365 bonus code pa Law"。The main modifications are: changing the "land rent" that was taxed on land before the war、"House bet365 bonus code pa" which is taxed on houses and cars、Ship、Various miscellaneous taxes that are taxable on depreciable assets such as power stations are unified into "fixed asset bet365 bonus code pa"，And the bet365 bonus code pa type is changed from national bet365 bonus code pa to local bet365 bonus code pa，Use its bet365 bonus code pa revenue as a financial resource for Japan’s “local public entities” (equivalent to our country’s grassroots local governments and local people’s congresses)—municipalities。It can be seen from these contents，Real estate bet365 bonus code pa legislation must first clarify the purpose of legislation based on economic and social development: in the end, it is to solve the financial problems of local governments，It is better to jointly solve the problem of land system reform and curb the rise of real estate prices？Then set real estate bet365 bonus code pa as local bet365 bonus code pa，Its nature is positioned as a property bet365 bonus code pa with income properties，Using the price of real estate as the bet365 bonus code pa base，According to the legal principle of taxation, clarify the taxation requirements and other contents in the bet365 bonus code pa law。In view of the commercial housing delivery cycle and real estate price change cycle，Please refer to the regulations on real estate bet365 bonus code pa in Japan，Assess the taxable price of real estate every three years。

　　Different dimensions of bet365 bonus code pa fairness

The principle of "Equity" in the bet365 bonus code pa system means that the bet365 bonus code pa burden should be distributed according to the taxpayer's "bet365 bonus code pa burden", that is, the ability to pay taxes。People with the same bet365 bonus code pa ability should bear the same bet365 bonus code pa burden，This is called horizontal fairness；People with different bet365 bonus code pa payment abilities also have different bet365 bonus code pa burdens，This is called vertical fairness。

Japan’s fixed asset bet365 bonus code pa revenue mainly comes from bet365 bonus code pa revenue on private land。On the distribution of bet365 bonus code pa burden on taxable land，Commercial land has the highest bet365 bonus code pa burden，The bet365 bonus code pa burden on residential land is the second largest，Agricultural land has the lowest bet365 bonus code pa burden and the taxed price of agricultural land is often lower than the market price。Will such a bet365 bonus code pa system design conflict with the principle of "fairness"？Explanation based on relevant precedents，Land prices are determined by market transaction values，The rarest commercial land has the highest transaction value，The transaction value of residential land and agricultural land decreases in sequence。Distinguishing the three in bet365 bonus code pa burden allocation is in line with the principle of vertical fairness。Also，Residential land and agricultural land are properties that come with the property of guaranteeing the right to subsistence，The implementation of preferential bet365 bonus code pa policies on these two types of land also protects taxpayers’ right to survival，Implement the principle of right to survival stipulated in Article 25 of the Japanese Constitution。

It is different from Japan’s principle of separation of real estate and land，my country’s real estate transactions implement the principle of “integration of real estate and land”，The ownership of land cannot be the object of transaction，Land rights and land attachments must be transferred together。This has resulted in the exchange value of real estate in our country being mainly reflected in houses，The land rights related to houses are for housing transactions。And，In principle, rural real estate cannot directly enter the primary real estate market like urban real estate。This has resulted in the price of rural real estate being seriously lower than its actual value。and，In my country, rural real estate such as homesteads also have social security properties such as the right to subsistence。Therefore，Based on the vertical fairness principle of the aforementioned bet365 bonus code pa system design，Low exchange value、bet365 bonus code pa burden on rural real estate with social security properties，Real estate that should be lower than the city。This can be treated differently through the assessment of taxable prices、Reduction and exemption of taxable area and bet365 bonus code pa amount and other bet365 bonus code pa preferential measures。Also，Real estate of state agencies and real estate with a public welfare nature such as public educational institutions、Subway station、Airport real estate should be excluded from the taxation objects of real estate bet365 bonus code pa。

　　The “Simplicity” principle of bet365 bonus code pa system setting

The principle of “simplification” of the bet365 bonus code pa system requires starting from the taxpayer’s perspective，The design of the bet365 bonus code pa system should be as simple and transparent as possible on the basis of professionalism。Specifically, the cost of bet365 bonus code pa collection should be as low as possible，The collection procedures and environment are easy for taxpayers to be familiar with and master，The rights of taxpayers can be effectively protected through professional and convenient channels。

There is a principle of “book taxation” in the collection procedure of fixed asset bet365 bonus code pa in Japan，That is, bet365 bonus code pa collection is carried out based on the "Fixed Assets bet365 bonus code pa Ledger" (a document in which the bet365 bonus code pa authorities register information on taxation requirements)。On the annual bet365 bonus code pa day (January 1st)，Cities, towns and villages determine the bet365 bonus code pa amount for this fiscal year based on the information registered in the "Fixed Assets bet365 bonus code pa Ledger" (the standard bet365 bonus code pa rate is 1.4%、Each local council can adjust accordingly)，Then send a bet365 bonus code pa notice to the taxpayer。Taxpayers pay taxes according to this notice (the bet365 bonus code pa deadline is 4 months、July、December、Four times in February)。"Fixed assets bet365 bonus code pa ledger" includes ①Land bet365 bonus code pa ledger、②Land supplementary bet365 bonus code pa ledger、③House bet365 bonus code pa ledger、④ House supplementary bet365 bonus code pa ledger、⑤5 types of bet365 bonus code pa documents for depreciable asset bet365 bonus code pa ledger。The contents registered on ① and ③ are consistent with the contents of the Japanese Real Estate Register，roughly equivalent to the information of land registration and real estate registration in my country。② and ④ register information not recorded in ① and ③，Preventing incomplete bet365 bonus code pa information。The Japanese bet365 bonus code pa authorities have also integrated all the above fixed asset bet365 bonus code pa ledgers，Compiled into a file called "Mingshu Account"，And save it to the agency’s information system，Convenient "overview" for taxpayers to check their bet365 bonus code pa information and compare with other taxpayers。When a taxpayer inquires and finds that the taxable price of his real estate is obviously unfair compared with other taxpayers，You can submit a request for reconsideration (either verbally or in writing) to an organization called the "Fixed Assets Evaluation Committee" set up in the municipality.，The committee must make a reconsideration decision within 30 days (in principle, written review shall prevail)。The taxpayer is not satisfied with the decision，You can file a lawsuit with the judicial authority。

From the fixed asset bet365 bonus code pa collection procedure in Japan，Real estate bet365 bonus code pa collection requires grassroots bet365 bonus code pa authorities、Real Estate Registration Department、Cooperation among grassroots governments and others，This can make full use of the existing bet365 bonus code pa information of these departments to save administrative resources。In addition, these administrative departments are closest to taxpayers，It helps taxpayers to quickly familiarize themselves with and master the bet365 bonus code pa payment procedures。The grassroots bet365 bonus code pa authorities can with the assistance of the real estate registration department，Set up the "Real Estate bet365 bonus code pa Information Book" as the basis for the collection process，bet365 bonus code pa authorities should create conditions to make this information book available to taxpayers for on-site or online review。Disputes over taxpayers’ collection procedures，Consider setting up a professional "real estate bet365 bonus code pa review committee" at the grassroots level to quickly handle such disputes。

In summary，The real estate bet365 bonus code pa system should be designed according to a country’s land system and economic development。Real estate bet365 bonus code pa should be positioned as property rights with income properties。Then real estate bet365 bonus code pa should be set as a local bet365 bonus code pa，The bet365 bonus code pa revenue serves as a financial source for grassroots governments。At the same time, the taxable objects of real estate bet365 bonus code pa，Should be extended to all real estate，Existing real estate bet365 bonus code pa law resources should be integrated，Clear the taxation requirements in the unified new bet365 bonus code pa law。In addition, in terms of bet365 bonus code pa burden distribution，The exchange value should be low based on the principle of fairness、bet365 bonus code pa preferential treatment for real estate with social security properties，bet365 bonus code pa exemption on real estate of public institutions and public welfare institutions。Finally on the collection process，Design a simple and transparent collection procedure based on the taxation information of real estate registered in the grassroots bet365 bonus code pa department，At the same time, a professional and convenient review agency will be established to resolve disputes arising from the collection process。

　　(The author is an associate researcher at Sun Yat-sen University School of Law)