| Sufficient attention must be paid to the construction of legitimacy of real estate tax reform, which is the focus, emphasis, as well as main difficulty of the current fiscal and tax reform in China. Under the current framework of law, the problems with the public ownership of land and the double taxation system can be solved, which means that houses in stock are taxable. The legitimacy of real estate tax reform has five dimensions. The first dimension is the legitimacy of the purposes of taxation. The improvement of property tax system should be taken as the direct purpose of the reform whereas the function of raising revenues should be gradually realized through the adjustment of the overall fiscal income structure. The second is the legitimacy of the design of taxation. Real estate tax should take the principle of moderate tax burden as its core, which requires the state to reasonably determine tax bases, tax rates and tax preferences. The third is the legitimacy of the management of taxation, which requires the state to improve such supporting systems as property assessment system and to establish a new tax-collection mode with tax declaration as its main part. The fourth is the legitimacy of the use of tax revenue, which requires the state to strengthen the publicity of local fiscal expenditure so as to create a positive cycle of healthy functioning of local finance. And the fifth and last is the legitimacy of procedure, which requires the state to adopt the real estate tax law and win public support for the reform by bringing the reform into the orbit of law and promoting public participation in the process of the reform. |
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