Home >

Guangzhou Shenzhen Property Tax Second Pilot Site

2013/11/23 20:43:00 29

??? 日本語 Fran?ais English 中文

Guangzhou Shenzhen Property Tax Finance And Economics

The direction of "P and the third Plenary Session of the 18th CPC Central Committee" has been very clear after "setting up legislation and timely promotion of property tax reform", and action has also paved the way for the expansion of real estate tax. For example, the State Council has recently decided to integrate real estate registration responsibilities and establish a unified registration system for real estate. The NDRC also said that "national networking as soon as possible" is a prerequisite for expanding property tax and even spreading across the country.

< a > href= > http://www.91se91.com/ > > /a > strong > < a href= > http://www.91se91.com/ > > property tax < /a > legislation < > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > /a > > > > > > > > > > > > > /a > > > > > > > > > > > /a > > > > > > > > > > > > /a > > > > > > > > > > /a > > > > > > > > > > > /a > > >

it is worth noting that the real estate tax is the only one of the many decisions passed in the third Plenary Session of the 18th CPC Central Committee that expressly indicates that the legislation should be accelerated.

The decision put forward that we will speed up the legislation of real estate tax and promote reform in a timely manner.

"this is the first time in the central document that the legislation of property tax has been clearly put forward."

In November 21st, Shi Zhengwen, director of the tax and law research center of China University of Political Science and Law, said in an interview with the China Times reporter.

reporter access to information found that in the past, the expression of property tax in the central and related ministries and commissions was usually "to expand the scope of the real estate tax reform", or "to study the property tax gradually in the country", all of which did not rise to the legal level.

for this, the text analysis indicates that the reform of the property tax in the future is to be promoted by legislation, that is to say, the main means and way to advance is legislation, and the departments to be promoted are no longer just fiscal departments, the NPC will also join in.

it is learnt that the current Provisional Regulations on real estate tax were promulgated by the State Council in 1986, which is exempt from property tax for all non business property.

In 2011, Shanghai and Chongqing began to levy a pilot scheme on property tax reform for individual housing.

the question of legality is coming as a result of the pilot breakthrough of the "exemption from property tax" for all non business premises.

February 21, 2011, Xiong Wei, a professor at the University Law School of Wuhan (real estate), sent a joint proposal to the NPC Standing Committee on the proposal to examine the legality of the real estate tax reform pilot, and questioned the State Council's agreement to conduct pilot projects for housing tax reform in some cities, and suggested that the Standing Committee of the National People's Congress should examine its legality.

According to some scholars, the State Council has agreed to conduct pilot projects of property tax reform for individual housing in some cities, and authorized provincial local governments to formulate tax collection methods on their own, which violates the provisions of the legislative law on "no authorization to pfer", according to some scholars. P

Shi Zhengwen believes that the way the State Council approvals the local pilot will not last too long.

Liu Jianwen, President of the China finance and Taxation Law Research Association, suggested that conditions should be created as soon as possible to upgrade the provisional regulations to law so as to solve the problem of lack of legitimacy in the levy procedure of real estate tax.

Ni Pengfei, director of the city and Real Estate Research Institute of the Academy of Social Sciences, believes that the two are not contradictory, and the housing tax pilot can not wait. At the same time, legislation is also preparing for P.

Jia Kang, director of the Ministry of Finance and finance, also said before that the trial and legislation of property tax reform in some areas are not contradictory and can be promoted at the same time.

"if the legislation is not enough, the Standing Committee of the National People's Congress can first issue a property tax regulation, which has the same effect as the law. This regulation lays out the principles and regulations, where more detailed implementation regulations can be promulgated."

Shi Zhengwen said.

remove obstacles comprehensively > /strong > /p >

November 20th, "a href=" http://www.91se91.com/ "," State Council < /a > Premier Li Keqiang chaired a State Council executive meeting, decided to integrate real estate registration responsibilities and establish a unified registration system for real estate.

At the central level, the Ministry of land and resources is responsible for guiding and supervising the unified registration of land, housing, grassland, woodland, sea area and other real estate.

On the same day, Xu Shaoshi, director of the national development and Reform Commission, answered the questions raised by reporters. He also said that we should accelerate the construction of the housing information system and realize the nationwide networking as soon as possible. P

this is a major breakthrough in China's real estate registration system. The industry interpreted it as a signal for the central authorities to release the "accelerated property tax reform".

"the unified registration system of real estate as a basic system has exceeded the real estate. It also provides an important basis for social security, public services and so on. Its role is beyond the real estate itself, but it does provide a piece of tax collection for a wider range, and the central government is preparing for the expansion of the property tax."

Ni Pengfei said in an interview with our reporter.

Ni Pengfei believes that the real estate registration system as a basic information platform will work together with housing information networking to accelerate the expansion of property tax.

as a matter of fact, as early as the end of 2011, all regions had completed the interconnection from the technical level.

However, the Ministry of housing has started two years of personal housing information networking is always in a dilemma, which is related to the interests of related groups, the establishment of real estate registration system also has similar obstacles.

Jia Kang once said that the real estate information networking technology has no problems, information has become a variety of isolated islands, and supporting reforms should break through this vested interests.

It is precisely because of the inextricable connection between information network and property tax, the resistance of information networking has increased.

the central government has given a clear timetable for information networking.

According to the reform plan of the State Council promulgated by the State Council at the beginning of the year and the functional pformation plan, before the end of June 2014, the NDRC and relevant departments promoted the establishment of a unified credit information platform, and gradually incorporated into credit information such as finance, business registration, tax payment, social security payment, traffic violation and so on. The Central Committee was responsible for coordinating and putting forward opinions on the plan.

and the decision of the third Plenary Session of the 18th CPC Central Committee passed the direction of property tax reform more clearly.

Lou Jiwei, Minister of finance, said in a recent interview with Xinhua news agency and other official media that the next step in the reform of property tax is to reduce taxes and fees in the real estate construction and trading links, increase the tax on preservation links, and promote the establishment of P tax.

at the same time, the finance and taxation departments are also organizing training for a wider range of property tax pilot projects, making corresponding technical reserves and personnel reserves.

it is learnt that at present, Renmin University of China is conducting similar training. All the students in the class are from the local tax authorities, including the contents of the real estate tax reform.

{page_break}

reform path

the decision also mentioned the perfection of the local tax system.

At present, < a href= "http://www.91se91.com/" > consumption tax < /a > property tax is included in the consideration of local main tax.

Lou Jiwei said that the real estate tax is a tax commonly collected by most countries and regions in the world, and has become the main tax category of local governments.

in Lou Jiwei's view, the reform of property tax has multiple benefits. "It is not only the objective requirement for realizing the healthy development of the real estate industry, but also conducive to the reasonable adjustment of the income distribution gap.

It is conducive to stabilizing market expectations and helping local governments to provide sustained and stable source of income. "

"property tax as a typical local tax category does not necessarily mean that the whole country should be unified. The central government can give a range of tax rates, and local governments can make decisions according to the actual situation."

Shi Zhengwen said.

to who is the next pilot property tax area after Shanghai and Chongqing? Shi said it depends on the will and enthusiasm of the locals, and needs local efforts. The central government has replied again, and the pilot areas have shown a very positive attitude in those years.

Shi Zhengwen believes that the most important property tax should be the first tier cities with higher housing prices.

Ni Pengfei also agrees with the view that the expansion of property tax should be aimed at those cities with relatively rapid rise in housing prices, serious real estate bubbles and relatively serious investment speculation.

there have been rumors in this year: Nanjing (real estate), Hangzhou (real estate) and other places will levy property tax on trial, but for various reasons, they have been postponed for a number of reasons.

can Hangzhou carry out the pilot project of property tax collection? Jia Kangcheng: "the real estate industry in Hangzhou is very active, and the whole country is paying attention to it. It is said that Hangzhou will be the pilot project to expand the real estate tax. I feel that under the current public opinion environment and the diversity of ideas and rational arguments, there must be positive factors in Hangzhou's pilot projects.

Let's make constructive suggestions and interact with management.

In the future or long or short time, once the management thinks that the operation plan can be put into practice, it can be operated. "

according to the experts introduced by the above participation scheme, the pilot schemes of real estate tax in Guangzhou and Shenzhen have been completed. If they are not reported, they will not be very clear. Once they are reported, they will probably become the next round of real estate tax pilot cities.

For this view, local finance, taxation and other departments are strictly confidential.

"I think Shenzhen should test the property tax most. Shenzhen has always said that it is a pioneer in the pilot and the experimentation area. Why does it not take the first place?" Ni Pengfei even said.

in fact, the real estate tax expansion has always been unable to control the legislation of real estate tax, and legislation does need a long process.

Shi Zhengwen said that the technology of housing tax legislation is not complicated. The key is to reach a consensus. The pilot project will gradually expand, but the process will be longer.

not long ago, the report of the tax and taxation reform group of China International Economic Exchange Center suggested that we should sum up the pilot experience of real estate tax in Shanghai and Chongqing in a timely manner, and promote the reform of the real estate tax system as a whole.

Based on the expansion of the pilot area, we will strive to promote the reform of personal housing and property tax in the whole country from January 1, 2015, and speed up the construction of local tax sources.

but in reality, the resistance to expand the property tax pilot is not small, which includes complex housing resources, large volume, and the obstruction of interest groups.

"these are not the biggest problems. Too much housing is not a problem. It is not a complete property right. It is not a complete property right approach. The key lies in the determination of the decision-making level."

Ni Pengfei said.