Abstract

China's real estate tax has become the focus of society.However，the real estate tax legislation may have uncertain affection.Promoting the Legislation of Real Estate Tax in China is faced with many deep-seated theoretical problems.How to solve these theoretical problems，and provide unique and operable theoretical guidance for the real estate tax legislation，is not only related to quality of the real estate tax legislation，the rationality and effectiveness of the implementation of real estate tax，but also to the realization of the Harmonious Society and “Chinese Dream”.Therefore，it has very important theoretical and practical significance.Theory is the mother of system.No theory，no system.However，the study of tax law in China has long fallen into the myth of“ignoring theory and emphasizing system”.This research orientation makes the research of tax law lack of theoretical vision，which leads to the lack of solid theoretical foundation and sufficient theoretical proof of system analysis，thus affecting the scientific design of real estate tax system in the future.Therefore，this book attempts to promote the depth and breadth of theoretical research on real estate tax legislation，and reconstruct the theoretical system of domestic real estate tax legislation.This book mainly studies the legislation of real estate tax from the perspective of jurisprudence，explains the philosophical basis of real estate tax，explores the theoretical problems that need to be solved urgently in the legislation of real estate tax in China，and provides specific legislative suggestions for the tax system design of real estate tax.

According to the idea of“problem-oriented”，i.e.to find problems，analyze problems and solve problems，this book comprehensively applies the multidisciplinary theories and methods of economics，law，sociology and ethics，and adopts the steps of “theory first，then system”to carry out the legal research on the legislation of real estate tax in China.Firstly，this book investigates the social context of our country，and puts forward the necessity of promoting the research on the jurisprudence of real estate tax in our country.Then，the basic theoretical problems of real estate tax which need to be solved urgently are discussed，such as the theoretical basis，legitimacy，legality，basic principles，legislative purposes，legislative power allocation and so on.Finally，referring to the experience of Western real estate tax legislation，this paper studies the tax system design of China's real estate tax，and puts forward specific legislative proposals.In addition to the introduction and conclusion，the full text is divided into seven parts.

The first part mainly studies the theoretical basis of real estate tax.This book first identifies the similarities and differences of the related concepts of real estate tax，housing tax and property tax，and clarifies the basic connotation of the current concept of real estate tax.Secondly，it mainly elaborates the main theoretical basis of Western real estate tax from the historical sources，and evaluates the limitations of western economics as the theoretical basis of real estate tax.Finally，from the standpoint of cultural autonomy，this book reconstructs the local moral taxation theory by using traditional cultural resources.For the theory of virtue taxation，this study mainly explains the following basic theoretical positions：“Tao”is the philosophy noumenon of real estate tax；“benevolence”is the core principle of real estate tax；“virtue”is the priority value of real estate tax；“right” is the trump card of real estate tax.

The second part mainly studies the legitimacy of real estate tax.The legitimacy of real estate tax is the logical starting point and premise of property tax legislation.The legitimacy of real estate tax in China's academic circles is mainly manifested in the negative theory and the affirmative theory，both of which have corresponding theoretical limitations.Based on taxation rule of law，the logical foundation of the legitimacy of real estate tax in China lies in the protection of citizen's housing rights.The protection of citizen's housing right is not only the core purpose of the legislation of real estate tax，but also the basic principle of real estate tax system.It is also the constitutional obligation that the state and society should take active action.Citizen's housing right is the ultimate standard to evaluate the quality of real estate tax.This book mainly elaborates the basic legal principles of the legitimacy of real estate tax，evaluates the current theoretical controversy of the legitimacy of real estate tax in China，and demonstrates that the logical foundation of the legitimacy of real estate tax lies in citizen's housing right.Then，on this basis，it puts forward suggestions on the construction of the“trinity”safeguard mechanism for the legitimacy of real estate tax in China.

The third part mainly studies the legality of real estate tax.Tax legality is the basic principle of modern taxation rule of law.Taxation is not only ethically justified and supported by strong moral reasons，but also legally levied strictly according to law.As the legality has not yet been clarified，the pilot legislation of real estate tax in Shanghai and Chongqing has aroused great controversy in academic circles.Therefore，this book mainly uses the basic principles of jurisprudence to analyze the social background of the legality of the pilot legislation of real estate tax，to evaluate the basic viewpoints of the legitimacy controversy，and to explain the legal basis and substantive difficulties of the legality of real estate tax.On this basis，this book finally puts forward specific solutions to the problem of legality：the unified legislation of real estate tax should be deferred；adhere to the priority of local government pilot legislation；reconstruct the tax power allocation model of local pilot legislation.

The fourth part mainly studies the legislative purpose of real estate tax.To clarify the purpose of legislation is the guiding light to show the meaning of law.It is not only convenient for the outline of legislation，but also convenient for judicial application.the legislative purpose of real estate tax is also the basic proposition.Whether the real estate tax needs legislative purpose，what purpose，how to legitimize legislative purpose and so on，is related to the quality of legislation of real estate tax and the rationality of tax system design.Therefore，this book mainly explains the legal principle of the legislative purpose of real estate tax，evaluates various controversial views on the legislative purpose，and explores the specific design of the legislative purpose clause of real estate tax in China.Based on the complexity of the social situation，the purpose of legislation must reflect certain hierarchical differences in order to meet the expectations of legislators at different levels.The legislative purposes of real estate tax in China should adopt a“ripple”logical structure，which should be designed according to the progressive sequence of three levels.According to this structural arrangement，the legislative purpose of China's real estate tax is mainly embodied in three aspects：ensuring the realization of citizen's housing right；adjusting the interests of socialist housing；and realizing housing justice and social harmony.

the fifth part mainly studies the legal principles of real estate tax.In modern jurisprudence，legal principles are a challenging and thorny issue.There are many theoretical problems in legal principles，such as the definition of the relationship between law and morality，the understanding of the connotation of law，and the legitimacy of legal interpretation.How to clarify the basic question of the legal principles and how to promote the study of the legal principles of real estate tax is of theoretical and practical necessity and urgency，which is a theoretical problem to be solved urgently in the legislation of real estate tax.Therefore，this book mainly explains the basic theory of the legal principles，explores the criteria for determining the legislative principles of real estate tax，and considers the design of the legal principles of real estate tax in China.In this book，considering the current social conditions of China，China's future unified legislation on real estate tax should stipulate the following three basic principles：the principle of housing rights protection：the principle of tax legality；the principle of tax burden fairness.

The sixth part mainly studies the allocation of legislative power of real estate tax.The rational allocation of tax legislative power is the logical premise to guarantee the quality of tax legislation.Fine allocation of tax legislative power and the standard exercise of tax legislative power are the basic requirements of taxation rule of law.However，due to subjective and objective constraints and other reasons，our country has not paid enough attention to the allocation of tax legislative power，which is mostly ambiguous in tax legislation，so that the legitimacy of tax legislation has been criticized by the public.Therefore，this book mainly from the perspective of legal theory，explores the way to allocate the legislative power of real estate tax in China，analyses the legislative experience of Western countries，and provides specific legislative suggestions for the future allocation of legislative power of real estate tax in China.This book holds that in order to rationally allocate the legislative power of real estate tax，China needs to adopt corresponding legislative countermeasures in the following aspects：renewing the legislative concept；constructing and perfecting the“compound equilibrium”allocation model；upgrading the level of legal effect，formulating a unified real estate tax law；perfecting the procedure design，and establishing and improving the appeal and reconsideration mechanism.

The seventh part mainly studies the tax system design of real estate tax.The key point of our country's real estate tax legislation lies in the tax system design.In modern society，due to the further diversification and complexity of the distribution pattern of interests，tax，as a tool of interest regulation，naturally receives more social attention and expectations.In response to the trend of diversified interests in modern society，the tax system design of real estate tax must be cautious in order to obtain the greatest degree of legitimacy of legislation in the reform of“trial and error”.Legislation is impossible and changeable.It should take into account not only the changes in the objective social environment，but also the subjective acceptability of the people.Especially the livelihood issues involved in the tax system are the key to the success of tax system design.This book mainly explains the legal position of the design of real estate tax system，comparatively studies the experience of tax system design in major western developed countries，empirically analyses the main problems existing in the current real estate tax system，and provides specific suggestions for improving the design of real estate tax system in China.

Keywords：real estate tax；legislation；jurisprudence analysis；taxation rule of law