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Mo Jihong Property tax levy of the road is still long and difficult to determine the specific collection of rules
“property tax” was frequently mentioned recently. In fact, the property tax levy of the tax reform as early as 2003 had been gradually clear, the Third Plenary Session ten clear that “the implementation of urban construction tax and fee reform, when conditions are ripe for the introduction of a standardized real estate property tax, the abolition of the corresponding tax fee. “Melaleuca stirred waves with one stone, property tax become the focus of attention and discussion, the property tax news every market will also lead to heated debate parties.

Recently, sources said, ‘Five’ period, China will steadily implement the property tax. This again will be property tax onto the air waves. However, reporters have found that seemingly flat property tax levy is not a smooth road, the introduction of the road still confused and long.

hot property tax factor from the interest group

in the GOOGLE search engine, type “property tax” the words, you will find that there are nearly 296,000 news-related page, which relate to The feature stories are also very many. Whether from the government departments, property developers, experts and ordinary home buyers are on the property tax to give a great deal of concern, including People’s Bank of China, Ministry of Finance, State Administration of Taxation of the relevant person in charge and so on, have made relevant views and remarks. The property tax pilot news media coverage has also become a hot one time, the levy of property tax on the voice rising. However, in high voices behind, when the journalists tried to understand the relevant departments, at present, property tax, as well as specific progress in individual cities in the case of the pilot, but did not receive any specific reply and any valuable information.

Sinanet to a survey conducted by Statistics show that 41.08 percent of respondents said the concept of property tax is not clear, and another 18.01 percent said they never heard of the concept. Although there are many people do not understand the property tax, but it seems does not affect everyone on the property tax levy of expectations, then why property taxes are so much concerned about this?

to this reporter’s interview with the Wuhan University Law School professor, the scientific director of the Center for Commercial Law Meng-qin which represents the country’s secret: “property tax levy is for certain interest groups to bring about real is in the benefit, which is why we are enthusiastic. “said Professor Meng Qinguo, at present, there are many taxes and laws are calling for for many years, but the delay can not promulgated. However, around the property tax levy has talked about, this is because in some cities, especially cities in developed countries, the Government has been the basic transfer of land after the local government has been difficult to obtain from the land sale tremendous benefits, only through property tax forms in order to maintain the Government to continue to flow from the land access to benefits.

Meng-qin stressed that the largest property tax is that the Government first of all interest groups. Secondly, real estate developers will benefit from it. He said that at present involved in a lot of real estate taxes are paid by real estate developers, which will undoubtedly take up a lot of real estate developers development funds, but the levy of property tax, some taxes and fees by the property holders to pay for each year, so the real estate business development costs and the occupied will correspondingly reduce the amount of funding, therefore, the levy of property tax for real estate developers is a great encouragement.

again, real estate assessment agencies can also get benefited from it immensely. Meng-qin States said that after the introduction of property tax, real estate assessment agencies with the most broad market space for development. Although the real estate assessment agencies also have a certain volume of business, but after the introduction of property tax which will become a regular job.

At the same time, the view was expressed that the property tax levy will help to improve the operation of urban development. Property tax levy after the government finances, especially in the proportion of local government finances will continue to increase. In order to increase government revenue, in the “盯紧” corporate tax at the same time, it would not let real estate tax. In order to increase revenue, the Government has every reason to do everything possible to improve the local environment, whether it is hard or soft environment environment. Only various aspects of the environment changed for the better, people will continue living here. Local people living in the more the more property tax, personal income tax will increase, government revenue will increase accordingly.

property tax chaos divided the lack of authority argument

property tax concerns by heat is a major characteristic, but if we carefully observe and get to the bottom will be found that chaos is also the current property tax before the introduction of another feature. Whether it is a pilot property tax, property tax efforts to stabilize housing prices and property tax levy specific time are not a very authoritative statement. In the meantime also often filled with a number of false news. .

arbitrary point 1, the levy of property tax on house prices to have much influence on the ultimate pay ordinary people will not be home buyers? At present, a large number of people think that the levy of property tax will lead to the dramatic fall in house prices, and this is also a large number of the general public interested in the property tax levy of the most fundamental reason. But reporters were not experts agreed that, on the contrary, they consider to help promote housing prices decline of limited effect.

research institutions, according to a real estate analysis, from theory, as a result of the premium and related taxes and fees at the 70-year settlement, which means housing costs accounted for 50% more than the premium and related taxes and fees at the point of sale you just need to pay the seventieth, and the rest in the remaining 69 years to pay, respectively, a decrease of (70-1) / 70 = 98.57%, and in house prices, the cost of a decrease of 50% × 98.57% = 49.29% . Taking into account the needs of developers to improve the operating result in the other factors, of which 10 percent share of possession, there are more than 39 percent decrease.

In this regard, Professor Meng Qinguo pointed out that the property tax levy only hope that falling house prices is wishful thinking, because the real estate market depends more on the supply-demand relationship.

Beijing home chain, Marketing Director of Real Estate Agents金育pine view, tax reform on housing prices is a decline in the promotion of favorable factors, but how much prices will drop and the extent to which the role, which depends on other factors of each other. Because the decline in housing prices must be market behavior, and the real estate market is heating up, as well as the pursuit of the common people of the real estate trend is closely related. Price depends on many factors, we can not say property tax levy will drop prices.

金育Song told reporters, though, the current 10% to 20% of the price space is measured from the theoretical circles, but on the realistic point of view, housing prices can not be so obvious decline, mainly because of is the real estate market is a regional market, prices vary according to market supply-demand relationship. At present, Beijing is very strong demand for housing, the developer will not let too much space; the contrary, the developer will in effect by increasing the district value-added (such as greening, environmental, intelligence, etc.) and the use of various forms of promotion to stabilize housing prices.

At the same time, the view was expressed that after the property tax levy to pay the ultimate consumers, I will.

arbitrary point of the Second, property tax is not a property tax? Property tax levy is in line with international practice? Law Institute under the Chinese Academy of Social Sciences researcher Mo Jihong an interview with this newspaper, said that property tax is under discussion is the nature of a different controversy, generally agreed that the property tax is a property tax, is for housing and land owners or tenants Housing possession levy taxes. However, because of China’s land is not personal, so residents have the ownership of housing at the same time enjoy the right to use the land only, from the strict sense, the housing levy “property taxes” with the land use right of levying a “property tax” between the two difficult to unify.

said Mo Jihong, from the housing point of view, the current urban residents in housing owned by a certain relatively independent of space, housing as an independent form of a certain property, the owner or lease housing in housing enjoyed the legitimate rights is relatively easy to define, but the value of housing through the year-on-year depreciation will continue to reduce. Housing land may be the opposite situation arises, there are many land may be land continuously depreciate the devaluation of housing, but the value of the land is increasing year by year, resulting in an overall increase in housing value. At a time when property tax levy for the specific housing all of us, it is difficult for the value of housing and housing under the separate assessment of the value of the land. This can easily lead to the current urban residential land use right of the distribution system was not clear, the actual number of occupied land for all housing may pay less property tax, and this in part by the proliferation of land arising from the transfer of property tax to plot the other owners. Therefore, in the construction does not distinguish between ownership of the system before, especially in the “Property Law” promulgated before there is no legally set property tax such as property tax is not appropriate, it is impossible to succeed. The main legal issues is impossible to establish property tax obligations and the corresponding property rights protection system.

Professor Meng Qinguo pointed out that the levy of property tax in our country is not in line with international practice, because China’s property tax content and abroad there is a big difference, our national ownership of land ownership, and in the foreign purchase of related After real estate, land ownership of the ensuing shift. This decision of China’s property tax can not be the same with foreign countries.

arbitrary point three, property tax situation of the progress of the pilot? Whether it can be done during the Eleventh Five-Year steadily? Although the property tax by the number of media attention, but reporters found on the property tax pilot reported only a very simple description, without any touch on the substance of the pilot progress, problems such as depth of coverage, more interestingly, when the parties to disclose the pilot reported by the media, the parties immediately denied.金育Song said that a city should be no formal run-off property tax, but Beijing has done an idling of the simulation test, but there is no formal implementation.

difficult property tax levy specific rules how to determine

who told reporters the industry, why would such a situation is a major reason why property tax in order to really start, is still facing many problems is not an easy path. Puzzled why there are people the situation is not surprising.

Well, how difficult the introduction of property tax in any place? Song金育think, in the property tax levy prior to the most critical issue is the scope of the property tax should be clearly defined, which define the three aspects, the first new homes and existing homes should be implemented across the board or to distinguish between treated; article Second, owner-occupied property and business property should distinguish; third is common with high-end residential housing should be treated differently. At the same time, related issues should also be clearly defined, such as tax, levy the way of timely follow-up follow-up questions (such as how to assess property value) and other issues can be effectively resolved, then the property tax levy will be officially implemented.

Professor Meng Qinguo think that the current property tax levy and collection system of ideas is not very clear. At the same time, tax and duty between the inextricably linked, so the property tax should be careful choices and should not hurry.

reporter learned that, my property tax is levied on the basic framework of the existing property tax, urban real estate tax, land tax and land transfer fees, etc. merged into a unified collection of stage properties to maintain the property tax .

this, Mo Jihong think, this line of thinking for the development of the real estate industry is not particularly great significance. Although experts can be owners to purchase a house price tax burden of property tax through the year the way decomposition to maintain at every stage of housing, thereby reducing the overall current high price of real estate. However, this line of thinking can not solve urban state-owned land in accordance with the manner in which to sell to developers the way, if the cancellation of urban construction land use right auction system will inevitably lead to urban real estate has been the establishment of a just order anomie. In addition, even through the property tax to alleviate the burden on developers, but may expand profit margins for developers to provide a favorable opportunity.

said Mo Jihong, China’s currently being discussed with foreign property tax as a local real estate taxes not the same as the nature of the use tax, property tax abroad is held by the state of housing levied each year a certain degree of property taxes, and housing transaction process has nothing to do other types of taxes and tax rates will be lower. Moreover, under normal circumstances Housing and land ownership is one of, real estate tax use tax more scientific manner.

consider him, my If you want to levy property tax as local taxes, regulation of urban residents from the occupied housing in terms of the number of separate taxation, that is unchanged by the current tax on the basis of property tax levy to maintain the status and implementation of a relatively low tax rates, such a system can still be considered not only the government can guarantee the original land transfer tax sources are safeguards against improper access to land developers; On the other hand, can also be through the introduction of a separate property tax, to adjust the housing share to increase local financial sources. Low tax rate of secondary sources of tax revenue than high taxes and comprehensive real estate tax can adapt to the current development of China’s real estate market situation.

expert advice: to increase the transfer of real estate to maintain efforts to link taxation

accompanied by the voice of the property tax levy the constant rise, its stabilize housing prices, lower home buyers purchase threshold have been given great expectations. However, recently obtained information, the formal charge still有待时日. Against the reality of the situation, the experts suggested that, in order to effectively control the speculation, the reform of the real estate tax system to maintain links is the key at the same time, in the real estate transfer segments should be targeted at consumer demand and speculative demand for differential tax policies, this is the current tax policy control points where the intensity.

the State Administration of Taxation said Liang Yan-sum, at present, China’s current taxation system in the tax aspects of real estate development more heavier tax burden, and to maintain links in the real estate taxes and transfer of links less than the tax burden light. At the same time, China’s current real estate tax, urban real estate tax and urban land use tax is not an accurate reflection of the existing value of property, land and real estate earnings differential value of time, nor with the economic development, real estate and a corresponding increase in value-added tax income, then he can not very well play its role of regulating the economy.

In addition, the property tax and urban land use tax range-only cities, counties, towns and Mining Areas, and with the development of township enterprises, the eastern part of many rural areas and urban differences have been greatly reduced and therefore should be developed in rural areas are included in the tax base.

links for real estate transfer tax policies, Liang Yan-sum that it would be the differential tax policies, and its differential expression in the transfer of ownership in the property tax system links the design, to distinguish between paid and unpaid, and take into account the actual possession of the length of ownership. Although this should not completely distinguish between fundamentally normal real estate demand and speculative demand for real estate, but they can realize a considerable extent, both in terms of taxation policy on the treatment differences, the protection of the rational and reasonable demand, increased speculative demand for transaction costs.

from the international tax practice, when the sale occurs, such as real estate transfer, most countries have provisions to deal with the transfer of value-added part of taxable income: the United States, Japan, Britain, France, Finland and other countries, the real estate transfer receipts of individuals or legal persons under the comprehensive income, the collection of personal income tax or corporation tax (corporate income tax), which implemented the United States 15% to 34% of the progressive tax rate. Italy will bid to transfer some of the prices as the tax base, in accordance with the growth rate of the price for adopting a progressive system, in accordance with 5-30% of the real property gains tax rate.

Liang Yan Sen told reporters that foreign countries should learn from successful practices with reference to, first of all to strengthen the “real estate transfer of personal income tax receipts,” the collection and management, that is generated by real estate transfer tax: on the purchase of real estate within one year of transfer of proceeds from collection of 25% of the income tax, the transfer of three years from the 15 percent income tax levy, the exemption for more than three years. The introduction of the real estate transfer personal income tax receipts can be in the protection of the real needs of buyers at the same time, you can effectively curb the speculative demand and reduce the risk of a bubble.

Secondly, to deal with the goods purchased under the age of three years the transfer of housing five percent sales tax levy, as well as the turnover tax of 7% urban construction tax and 3% of the教育费附加, halve the charge for more than three years.

on the collection of “real estate transfer of proceeds of personal income tax” and sales tax are two key points: the transfer of real estate life to identify and determine the transfer of the property tax base.

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