The Pace Of Property Tax Is Not Getting Closer To Us.

   From the motions and proposals of many representatives and members of the two conferences that have just been closed to the heated debate of ordinary people in real life, no matter what angle they stand, based on the background, property tax is an important topic that can not be avoided or avoided.

In the eyes of the Chinese today, the property tax of dystocia may have become the biggest economic puzzle since this century. The answer can only be traced back from the retrospective of seven years of property tax.

Although there are various rumors about levying property tax from time to time, more and more people, especially those who have repeatedly been immersed in such information in the past seven years, have increasingly seen a basic fact: the pace of property tax is not getting closer to us. To some extent, it is even more and more distant.

In retrospect, property tax should be in October 2003 when we are closest. At that time, the Chinese Communist Party in the third Plenary Session of the 16th CPC Central Committee just introduced property tax into the decision of the Central Committee of the Communist Party of China on improving a number of major issues in the socialist market economy. Shortly thereafter, as an important part of tax reform, the introduction of property tax was written into the "11th Five-Year plan". In the media hype and the public's attention, there was a time when property taxes seemed to be coming full of wind and rain. However, after a "dry thunder, no rain" temper, the property tax has been pushed into a fog. Moreover, the more we go forward, the more heavy the fog will be.

Seven years ago, a famous economist who was involved in the drafting of the the third Plenary Session of the 16th CPC Central Committee CPC documents issued such a feeling: I didn't expect that the property tax which was once thought highly soon and could be implemented would be so difficult.

From the motions and proposals of many representatives and members of the two conferences that have just been closed to the heated debate of ordinary people in real life, no matter which angle they stand, based on the background, property tax is an important topic that can not be avoided or avoided. In the eyes of the Chinese today, the property tax of dystocia may have become the biggest economic puzzle since this century.

　 The answer can only be traced back from the retrospective of seven years of property tax.

At first, property tax was taken as a means to curb the rapid rise of the real estate market price. But with this operation, people soon discovered that, on the one hand, the formation of real estate prices took place in the circulation field. The property tax, which is located in the property preservation link, will inhibit the real estate prices in the circulation sector. After all, the road is far away and the transmission channels are tortuous. Moreover, we must pay higher operation cost. On the other hand, in the real tax system of China, there are tax collections that are levied in circulation, as part of real estate prices, and which can directly affect real estate prices, such as business tax. It is not only direct, but also easy to operate, and low cost to allow the taxes that are located in the transfer link to inhibit the real estate prices which are also located in the circulation field. As a result, there has been a series of initiatives to levy business taxes in the secondary housing transactions. We can find alternative means to manipulate and have all the comparative advantages mentioned above, and the meaning of levying property tax will naturally be diluted accordingly, so that we can have a temporary shelved reason.

At the same time, there is another explanation of the purpose of levying property tax. This is to find the main tax categories for local governments, so that local governments can have their own basic tax revenue sources. This statement is indeed very moving, especially in support of local governments or local government officials. However, things are not so simple. Once we start to do it, the stumbling blocks will come out one by one. For example, in today's world, almost all countries that adopt a single system will not give local governments tax legislative power. Without the support of tax legislative power, it is difficult to get sufficient support for local government's main tax categories. For example, in today's China, the guiding principles for financial system arrangements have been quietly adjusted to "matching financial and administrative power" by "matching financial rights with administrative powers". The word "financial power" and "financial power" have profound implications. This means that the coordination of fiscal allocation between central and local governments should be achieved more by "money" rather than "right". In other words, various transfer payments have been regarded as the main way to balance the revenue and expenditure of local governments. This also makes it difficult to set up the main tax categories.

The above two aspects tell us that the goal of the levy is unclear, which may be one of the keys to the dystocia of property tax.

Further, even if the location of the property tax is accurately located, it will still encounter new obstacles that are not easily crossed.

　　 At least two examples can be quoted at once.

Levying property tax involves all aspects of interests. Individuals who own real estate or real estate should be changed from non tax to paying taxes, and their tax burden will rise accordingly. Their attitude towards the Levy of property tax can be imagined. In real life, people who own real estate or real estate often have more voice than those who do not own real estate or real estate. The potential or potential interests of taxpayers will obviously affect the choice of property tax to a large extent.

Arguably, local governments should be the main beneficiaries and supporters of levying property tax. However, according to the existing design principles, the Levy of property tax must be linked to the norms of land leasing system. As an important source of revenue for local governments in recent years, the trend of land leasing income is closely related to the personal interests of local governments and even local government officials. What are the advantages and disadvantages of levying property tax and regulating land leasing? What is bigger and smaller? In the uncertain future direction, it also makes local governments suspicious, and always fails to become the thrust or motive force of levying property tax.

　 That is to say, the obstruction of vested interests may be the two of the riddle of property tax dystocia.

As a tax on the property or real estate owned by the residents, the property tax is both a direct tax and a deep level to the property stock level. This undoubtedly poses a severe challenge to the tax collection and management mechanism in China. Although China's tax collection and management mechanism has made great progress in recent years, it still remains at the level of "indirect collection and interception management". That is to say, it mainly adapts to the collection of indirect taxes, and it is a way to intercept part of the income flow by selecting a specific link in the flow of various factors income generated by the national economic cycle. It is neither suitable for direct tax collection, and it is difficult to jump out of the flow and go deep into the stock section of the property. It is of course not enough for the tax collection mechanism with such characteristics to accomplish the task of collecting property tax. The problem is, if we can not get strong support from the tax collection authorities and highly recognized, the Levy of property tax can only be an armchair strategist.

This also enlightens us that the inadaptability of the realistic tax collection and management mechanism is the three of the puzzle of property tax dystocia.

　 There may be other aspects of the mystery, but in my view, these three articles are probably the most important ones. The original intention of these riddles or contradictions is, of course, not to weaken our determination to levy property tax or to delay the timetable for property tax, but rather to focus on the focal points or crux of the conflict, and to concentrate on superior forces and fight a war of annihilation against all these problems as soon as possible. This is the starting point and destination of this article.