Five years after the pilot, the plan is still being drafted. Hao Ruyu, deputy director of NPC Financial and Economic Committee, said recently that the Third Plenary Session of the 18th CPC Central Committee proposed to speed up the pace of real estate tax legislation and promote the content of environmental protection tax from fees to taxes. This year, NPC has arranged to change environmental protection fees into taxes, but the real estate tax plan is still being drafted. Hao Ruyu said that the real estate tax has been collected for more than five years, but the operation is very difficult. In some areas, tax costs are even equivalent to tax revenue. The collection of real estate tax in one area also makes talents transfer to the surrounding areas.
Property tax and real estate tax At present, many people are still confusing the concepts of "property tax" and "real estate tax". In fact, the concept of "real estate tax" has been used in the official documents of the country or the comments of relevant authorities in recent two years. The pilot project of expanding the collection of "property tax" in Shanghai and Chongqing was hastily introduced when the market was overheated, and the administrative impetus was great, but the actual implementation effect was not obvious. Whether it is incremental collection in Shanghai or high-end stock collection in Chongqing, the actual tax collected is far from matching the housing scale of the two cities. "Real estate tax" appears as a new tax. The basic point of recent discussion should be the legislative reform of real estate tax. Only by entering the legislative track will the relevant reforms be justified.
Xu Shanda, former deputy director of State Taxation Administration of The People's Republic of China, once said that China's real estate tax is a property tax levied on private houses under the state-owned land system, and it is difficult to find a precedent for reference in the world. Even if it is fully levied in the future, the scale is far less than the scale of property tax under private ownership. In addition, due to the continuous slowdown of real estate investment in the country, coupled with sales difficulties and housing inventory, it also has an impact on the collection of real estate tax.
How to determine the scope of collection and tax rate is a difficult problem. The person in charge of the same city real estate research center pointed out that the property market, government taxes and residents' income levels are different in different parts of the country, so how to determine the scope and tax rate of real estate tax is a difficult problem. At the same time, whether to set up "exemption amount" is also one of the legislative difficulties. Up to now, among the 18 taxes in China, except enterprise income tax, individual income tax and vehicle and vessel tax, all the other taxes are promulgated and collected by the State Council regulations. The principle of statutory taxation requires that not only the establishment of new taxes and the formulation of tax laws need to go through legal procedures, but also the changes of tax elements such as tax rates must go through legal procedures.
Why levy real estate tax? Then the problem is coming. Real estate tax has been brewing for a long time. In the past, it was mostly a small fight. Why has the government been accelerating recently? Some people think that the real estate tax is to establish a long-term regulation mechanism for real estate. In fact, the fundamental reason is that land finance is unsustainable, and the government must move the knife to real estate (especially stock houses) and open up new tax sources.
Real estate tax can curb market speculation. As an important local tax in the future, real estate tax plays an important role in organizing local income, regulating wealth distribution and curbing speculation in the real estate market. Real estate tax usually refers to all taxes related to real estate. At present, the property tax is more similar to foreign countries. China's 20 1 1 pilot property tax in Shanghai and Chongqing is only levied on some properties, but it is not the same.
Why are local governments not active? Land leasing income is the most important part of local government's extra-budgetary income and has become an important factor affecting government decision-making. At present, local governments rely too much on land transfer fees, and the introduction or expansion of property tax has been negatively treated by local governments. In the past, the property tax was mainly promoted by the central government, and local governments were not active, although the property tax would become a pure local tax. One of the important factors is that the comprehensive levy of property tax may mean that house prices are facing greater downward pressure, which in turn will affect the land transfer income of local governments.
The relevant research results of the team of Peking University University of Economics show that the proportion of real estate-related taxes in local finance is increasing. In recent years, the composition of local finance has changed the monopoly of land transfer fees, and the dependence on real estate-related taxes has gradually exceeded the dependence on land transfer fees. Real estate-related taxes in Shanghai, Beijing, Hainan, Heilongjiang, Inner Mongolia and Xinjiang have exceeded the proportion of land transfer fees.
Important progress: the real estate tax law has been included in the first category of legislative projects. On May 25th this year, Kang Jia, former director of the Institute of Fiscal Science of the Ministry of Finance and president of Huaxia Institute of New Supply Economics, said that the real estate tax law had been included in the first category of legislative projects in the National People's Congress Standing Committee (NPCSC)'s legislative planning. In Konka's view, real estate tax legislation has entered a kind of legislation, that is, it was ranked in the "first camp" after it was explicitly put forward to enter the legislative planning in the second half of last year. However, considering the current situation of the property market and the main direction of "destocking", once it is launched, it may have a certain impact on the property market.
When will it be passed? The real estate tax law will be passed as soon as 20 17. So, how far is the real estate tax from the full levy? Liu Jianwen, a professor at Peking University Law School and president of China Finance and Taxation Law Research Association, said, "The term of this session of the National People's Congress will end in 20 17. Therefore, it is expected that the real estate tax law will be passed before the end of 20 17 at the earliest. If it is slow, it may be submitted for consideration at the end of 20 17 and passed during the next session of the National People's Congress. "
Will the real estate tax law be implemented immediately after it is passed? According to Zhen Cai, there should be a transitional stage from the adoption to the implementation of the real estate tax law, so that the society can fully understand, understand and prepare for the law. After the legislation is passed, it does not mean that it will be levied nationwide immediately. The two are out of sync. Real estate tax is a typical local tax. When to levy, local governments are authorized to decide for themselves. It is not a national collection at a certain time, but it can be distinguished in different places.
How much is the property tax? Regarding the scope of collection, Shi, dean of the Institute of Finance and Economics of the Central University of Finance and Economics, believes that certain tax-free zones should be set up. "It is reasonable to set the duty-free area at 60 square meters per capita, so that for a family of three, there can be 180 square meters without paying taxes, thus ensuring that residents do not have to pay taxes on their first home." At present, the government has not released any information about the exemption amount and tax rate. However, Shi suggested that the central government can set a minimum standard for the inspection-free area, and above this standard, the inspection-free area of each place can decide whether to float.
How will the real estate tax be levied? It is understood that the main types of real estate tax in the future are formed by the merger of property tax and urban land use tax. Tax standards will refer to international practice. It is estimated that the property with an estimated value of 6.5438+0 million may increase the tax burden by about 5,000 yuan every year. As for the property tax, it was actually piloted in Shanghai and Chongqing as early as 20 1 1. During the pilot project in Shanghai, the property tax will be levied on newly purchased houses belonging to the second and above families, and the per capita housing will be more than 60 square meters. For example, a resident family used to own a housing area of 180 square meters, with a per capita average of just 60 square meters. Now it has bought a new set of 100 square meters, with a total price of 1 10,000, so its annual property tax should be around 4,200 yuan. (The picture shows the comparison of real estate tax schemes in Shanghai and Chongqing since 20 1 1).
"Real estate tax" has one more word "land" than "property tax", which means that the future holding tax will be levied not only on the value of the house, but also on the value of the land below the house, which should be a comprehensive reform of the real estate tax system. How to collect real estate tax fairly and reasonably, how to use the tax, whether it is used in education, medical care, environment and other areas of people's livelihood, people are very concerned, which will also promote the modernization and rule of law of government governance.