Highlight The Real Estate Tax Responsibility For The People'S Livelihood, Do Not Miss The Historical Opportunity.
Reporter from
State Administration of Taxation
According to one person, "according to the central plan, property tax will not be extended to the whole country immediately, but the number of pilot cities will increase year by year. This year there will be an increase of three to five cities."
"But choosing cities according to specific criteria is still under study. On the one hand, they follow the wishes of local governments, and on the other hand they need representativeness."
(March 4th China Times)
I noticed that from the end of February, official information and unofficial news about property taxes were "getting more and more enchanting".
First, the high level said that "the real estate tax pilot in 2012 has been gradually expanded".
However, at the same time, experts poured cold water. The "12th Five-Year plan" put forward "research and advance the reform of real estate tax", which shows that the decision agency believes that property tax will not become a reality in 12th Five-Year.
That is to say, it seems that the national property tax implementation has not been ignored yet, at least from now on, "sparrows are still flying in the sky".
Property tax
Since the day of birth, we have been allowed to become one of the most important taxes related to people's livelihood.
Theoretically, at present, property tax can at least carry three functions of people's livelihood.
The function of adjusting income is the first to bear the brunt.
Property is a property with high pparency. In terms of property tax that regulates social wealth, the most easily grasped and maneuverable property is property tax.
This is the first.
Second, the function of stabilizing the housing market is obvious.
On the one hand, the taxation of individual housing with large area and high value and large number of apartments can be used to combat real estate prices and stabilize housing prices. On the other hand, to stabilize income, local income can be reduced, which is conducive to changing the mode of "land finance", which relies mainly on land sales as a main revenue for many years.
Thirdly, the function of people's livelihood can be commendable.
China's current national conditions give housing property tax more directly and more urgent expectation of people's livelihood.
At the beginning of the pilot project in Chongqing, it was stated that taxes would be used for affordable housing and low rent housing construction.
The Ministry of finance has also been very civilized. On the basis of the existing funding sources of affordable housing projects, it will increase the property tax revenue in pilot areas to protect the housing and housing projects.
It should be said that the trial of property tax in Shanghai, Chongqing is generally successful.
Property tax has played an initial role in restraining the excessive housing consumption and housing price rising too fast, and optimizing the housing supply structure.
It is reported that the Ministry of finance, the State Administration of Taxation and the Ministry of housing and construction are generally satisfied with the pilot results.
I noticed that compared with the two areas' financial revenue, the number of property taxes collected from both places can only be regarded as a "magic trick".
I can not agree with that.
Notice that although the total amount of collection in Shanghai and Chongqing is not large, the value of the pilot itself is not based on the number of taxes collected, but on the technical problems of determining the personal information system, the assessment method of the tax base range, the taxation procedures, and other technical problems. At the same time, the pilot can also try to understand the extent of public acceptance of the tax and the scope of its affordability, so as to create conditions for the implementation of the whole country.
Moreover, because of the low tax rate and the limited housing supply, it is unrealistic to expect immediate results to cause housing prices to return to a reasonable level overnight.
We should face up to the fact that the psychological effect of the current trial generation is far from practical.
The housing tax's livelihood has long been supported by foreign successful experience.
From the practice of levying property tax in more than 130 countries and regions in the world, the real estate tax has become the main source of local finance, accounting for about 70% of the local fiscal revenue, the United States is 75%, and the poorest country in the world accounts for 69% of Kenya's total revenue.
Besides providing sufficient funds for local finance, the real estate tax also has an important function of stabilizing house prices, reducing resource waste and environmental pollution, so people also call the real estate tax "ecological tax".
Nowadays, the implementation of property tax to demonstrate its livelihood is facing a historic opportunity that can not be missed.
On the one hand, as an expedient measure that has been criticized by public opinion, the "restriction order" as an administrative means can not be used for a long time for a long time. The property tax must also become a substitute for the "restriction order"; on the other hand, because of the "winter" in the housing market, the local finance can't catch up with each other.
Since the second half of last year, 17 cities, including Beijing, Shanghai, Hangzhou and Chongqing, have issued varying degrees of fine-tuning policy, which calls for property tax to be a "baton" for consolidating the regulation results.
In fact, the real estate tax already has the psychological foundation and technical conditions to speed up and increase people's livelihood.
Shanghai, Chongqing
The pilot project has given the Chinese people a psychological preparation for their implementation. On the contrary, if the property tax is always "wolf", it will waver public confidence.
In terms of technology, Chongqing Shanghai pilot experience can be used for reference.
The property rights involved in the trial of property tax, the establishment of personal information system, and the tax collection procedures and other technical problems can serve as an important experience on the surface.
Moreover, by the end of June 2012, the state will realize the interconnection of personal housing information system in 40 main cities of the country, and finally realize the interconnection of personal housing information system in all cities and counties in the county in 2013.
The property rights and housing base information related to the property tax will be initially determined, which will lay a good technical foundation for taxation.
Second hand housing pactions to assess the relevant provisions of the price, the future will also be an important technical support for property tax levy.
Accordingly, the accelerated pace of property tax pilot expansion can be said that "everything is ready, only owe the east wind".
Some scholars have pointed out that the local officials, taking Chongqing Shanghai's tax revenue as a drop in the bucket, questioned whether the "12th Five-Year" property tax has the national conditions for implementation. It is not a question of local governments' lack of confidence. It does not solve the problem of trust based on local interests, let alone 12th Five-Year. 30 years later, I am afraid China still does not have the conditions to levy.
In fact, the real estate association of the Federation of industry and Commerce estimates that if all the stock is taxed, assuming that the tax rate is 1.5%, the annual residential property tax of the whole country will reach 760 billion yuan, plus commercial property will reach 1 trillion.
If the levy is in place, the tax scale is expected to replace the land grant.
In the "two sessions" period, as a tax officer, I would like to make a statement that highlighting the property tax and the livelihood of the people can not miss a rare historical opportunity.
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