The Ministry Of Finance Has Completed The &Nbsp Collection And Management Pilot Project, And The Second Hand Housing Paction Has Entered A High Tax Period.

In August, the whole house property certificate was added.

The temptation of higher taxes

This action involving tens of millions of taxpayers, the explanation of the tax and taxation department is low-key and pragmatic. It is pointed out that "in the process of stock trading, taxpayers are paying less attention to the phenomenon of tax evasion, which is more common, resulting in obvious loopholes in tax revenue." this phenomenon "affects the seriousness of the tax law and weakens the real estate market."

Second hand housing pactions involve taxes, business tax, personal income tax, land value-added tax and stamp duty.

At present, personal sales housing is temporarily exempt from land value-added tax.

In the current tax law, personal second-hand housing pactions actually involve taxes, including deed tax (tax rate is 1%-5% in full), business tax (tax rate is 5% of the total amount or difference) and personal income tax (tax rate is 20% of sales income). The three tax categories are based on the amount of real estate pactions.

The amount of real estate paction directly determines the amount of tax payable.

Second hand housing pactions are often millions of dollars, buyers and sellers through signing a "Yin and yang contract" to reduce tax power is very strong.

Therefore, the Ministry of Finance and the State Administration of Taxation believe that the application of real estate appraisal technology to strengthen the tax collection camp of stock housing pactions can effectively solve the phenomenon of tax evasion in real estate pactions.

At the same time, this move can also promote the real estate tax reform to do well in the ideological, technological and personnel reserves, which has long-term significance.

The real estate is taxed according to the assessment value. In 2003, when the central authorities put forward the "unified property tax" for the real estate when the conditions were available, the Ministry of Finance and the State Administration of Taxation set the basis for the Levy of property tax.

Then in 2004 and 2007, the Ministry of Finance and the State Administration of Taxation selected two provinces and ten provinces and municipalities to conduct real estate simulation tax assessment.

But since then there has been no progress in property tax reform. Assessment of taxation can not be applied to the practice of tax collection and management. The pilot of local government is only hovering on conferences and documents. It is known as a pilot of property tax "idling".

Faced with the practical resistance encountered in the reform, the central government has prepared the property.

The real estate deed tax and business tax are local taxes, and 40% of the personal income tax goes to local governments. Because of the continuous rise of the national real estate market prices, the second-hand housing pactions are assessed according to the assessment tax, which greatly improves the local government's tax revenue.

After assessing the actual application of Taxation to real estate pactions, the enthusiasm of local governments has increased unprecedentedly. Only a year and a half has been completed.

This year it extended to the whole country in July.

The real estate tax reform pilot started in January 28th in Chongqing and Shanghai, the core of which is to expand the tax scope of real estate tax to residential housing, and directly touch the reform of the property tax system.

And the assessment by the Ministry of Finance and the State Administration of taxation is based on the assessment value, which is a perfect tax technology level.

The reform of Chongqing and Shanghai focuses on incremental property, while the Ministry of Finance and the State Administration of taxation are starting from the stock houses.

According to the requirements of the Ministry of Finance and the State Administration of Taxation, the fiscal and tax collection organs at all levels should apply real estate appraisal techniques, establish a comparison system of the declared price of stock pactions, evaluate various kinds of stock real estate, take a certain percentage of the assessed value as the reference value of tax, declare the price higher than the tax reference value, declare the price as the tax price, and declare the price lower than the tax reference value, if the taxpayer fails to make a statement and justify the justification, the reference value of the tax shall be used as the tax price.

The assessment of Taxation from the technical level by the Ministry of Finance and the State Administration of Taxation has contributed to the growth of the local government's tax revenue no less than the pilot reform of the property tax system in Chongqing and Shanghai.

In recent years, the contribution of real estate pactions and tax links to tax revenue has increased significantly.

In 2008, the national tax revenue was 130 billion 718 million yuan, accounting for 2.4% of the total tax revenue.

By 2010, the revenue of deed tax reached 246 billion 480 million yuan, an increase of 42.1% over the same period last year, accounting for 3.4% of the total tax revenue.

The tax structure analysis of the Ministry of Finance and taxation in 2009 showed that the five tax categories related to real estate, namely land value added tax, farmland occupation tax, deed tax, property tax and urban land use tax, increased by 115 billion 551 million yuan in the year, and the contribution to the total revenue growth of tax revenue was 21.8%, which was 11.5 percentage points higher than that in 2008.

Plus real estate sales tax and personal income tax on housing pfer, the proportion of land and real estate related tax revenue increased by more than 35%.

Government led collection and management mode

Taxes on second-hand housing pactions are assessed according to the assessment price, which directly leads to a sharp increase in tax revenue in real estate pactions, and the enthusiasm of local governments has also been ignited.

Nanjing is one of the first batch of six pilot cities to simulate taxation in 2004, and the corresponding real estate information database, evaluation technology software and collection and management system have already been formed.

In August of this year, the judicial interpretation of marriage law (three) was promulgated. The Nanjing Local Taxation Bureau took the opportunity to propose a levy on the premarital property certificate plus its name, and it can be seen that the assessment of the scope of Taxation and the urgency of "small test knife" are obvious.

Cities such as Shenzhen, Hangzhou and Beijing, which have already built real estate appraisal and taxing system, are also eager to try.

For evaluating the price declaration process and technical plan, the Ministry of Finance and the State Administration of Taxation recommended the Hangzhou version and the Dandong version software, and the two software have certain versatility in terms of technology.

All localities can choose and make localized modifications according to their own characteristics, and they can also refer to their needs analysis and independent development of technical routes.

In order to promote the establishment of software system in the local area as soon as possible, the Ministry of Finance and the State Administration of Taxation emphasized that the design of evaluation software can not be considered in connection with the general tax collection and management system.

For the specific mode of work, the Ministry of Finance and the State Administration of taxation have identified three types: the first mode is that all the technical work is undertaken by the tax collection authorities; the second mode is the cooperation between the tax collection authorities and the relevant departments and units; the third mode is to entrust all departments or units or professional institutions with some or all of the technical work.

At present, assessment software has been selected and localized in various localities, and their working modes have been basically determined, such as Hangzhou model and Shenzhen mode.

Hangzhou adopts second modes of cooperation between the taxation administration department and the relevant units.

The two cooperative departments set up, one is a technology company, which is responsible for identifying specific assessment technology options, including assessment method determination, process design, computer system model design, software development and application management, and the other is the evaluation company.

The two companies cooperated with each other. Hangzhou set up a direct collection authority in charge of collection and administration in the Finance Bureau, providing technical and evaluation support from two companies.

Shenzhen has adopted third modes to divest the business and personnel of the original land planning, research and evaluation, and set up the Shenzhen real estate appraisal and development center, which is directly under the Shenzhen municipal planning and Land Resources Committee.

An important responsibility of the centre is to accept the entrustment of the taxation department and provide support for the assessment of real estate pactions according to the assessment price.

However, no matter what mode is adopted, it is based on the principle of government leading. Because taxpayers raise objection to the appraisal price, it causes disputes. If the taxpayer puts forward administrative reconsideration and even appeals to the court, the government tax collection and management department should take the responsibility as a responsible person, instead of pushing the responsibility to the technology and evaluation structure.

Under the stimulus of the Ministry of Finance and the State Administration of Taxation and the increase in local government revenue, the assessment of second-hand housing pactions has rapidly expanded from one tier city to the three tier city.

At present, although only a small number of residents in two cities of Chongqing and Shanghai have to pay taxes on their own houses, when the government completes the real estate information database, the technology model and the assessment tax system, many residents of the country receive the real estate tax notice issued by the government.