Kang Jia, former director of the Institute of Fiscal Science of the Ministry of Finance, predicted that the legislation would be completed in 20 16 and the national levy would be launched in 20 17. Now the property tax legislation has been included in the legislative project, and the progress of property tax collection has been accelerated. How is the property tax going? In Shanghai and Chongqing, it has become a pilot of property tax. What is the collection standard of property tax? What is the impact of property tax collection?
Property tax is included in this year's legislative preparatory project.
Shanghai and Chongqing property taxes were officially issued on 20 1 1654381October 28th, and it has been more than five years. At this press conference, Liu Xiuwen also revealed to reporters the progress of the real estate tax law. Accelerating real estate tax legislation is conducive to promoting tax and fee reform. At present, the preparation of real estate tax legislation is led by the Budget Working Committee and the Ministry of Finance. This year's legislative work plan has included the real estate tax law as a preparatory project, which is the first type of legislative project.
Liu Xiuwen said: "At present, we are investigating, studying, demonstrating and drafting the key and difficult issues in real estate tax reform and legislation in accordance with the relevant requirements of legislative planning and legislative work plan. After the draft is mature, it will be submitted to the National People's Congress Standing Committee (NPCSC) for consideration in due course. "
Property tax collection standard
The Chongqing Municipal Government and the Shanghai Municipal Government have made it clear that real estate tax will be levied on a trial basis from 201165438+1October 28th. The tax rate in Chongqing is 0.5%- 1.2%, and the applicable tax rate in Shanghai is tentatively set at 0.6%. The detailed rules for the implementation of the Provisional Regulations on Property Tax stipulates the scope of property tax collection:
1. Property tax is levied in the following areas:
Cities are divided according to the regional scope of municipal administrative regions (including suburbs);
(2) the county is divided according to the regional scope of the county administrative region (including suburbs);
(3) The established towns are divided according to the town jurisdiction where the town people's government is located, excluding the administrative villages under their jurisdiction;
(4) Industrial and mining areas refer to the industrial and mining areas where large and medium-sized industrial and mining enterprises with a non-agricultural population of more than 2,000 people are located with relatively developed industry and commerce. Industrial and mining areas where property tax is levied must be approved by the Provincial Taxation Bureau.
2. Property tax is paid by the owner of the property. Property rights belong to the whole people, paid by the management unit. Property rights belong to the whole people, paid by the management unit. If the property right dispute is not resolved, it shall be paid by the property custodian or user.
The property owners, business management units, mortgagees, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).
3. Property tax is calculated and paid according to the residual value after deducting 30% from the original value of the property.
The original value of real estate refers to the original value of real estate recorded by taxpayers in the account books in accordance with the provisions of the financial accounting system. If the taxpayer fails to keep records according to the provisions of the financial accounting system, and the original value of the real estate is untrue and has no original value, the tax authorities at the place where the real estate is located shall refer to the similar real estate in the same period for verification. (If the property is rented, the rental income of the property shall be the tax basis of the property tax. )
4. Property tax rate. If it is paid according to the residual value of the property, the tax rate is1.2%; If paid according to the rental income of real estate, the tax rate is 12%.
Real estate tax collection is similar to other taxes, and there will also be a "tax exemption" part, that is, individuals or families may not pay real estate tax if they live in "tax-free areas". At the same time, because the real estate tax is a local tax, the "exempted area" will be defined according to the local housing situation.
Influence of property tax collection
1, real estate tax can inhibit the holding of multiple suites to a certain extent;
2. The real estate tax system is to make the real estate market run healthier;
3. Real estate tax collection can also adjust the gap between the rich and the poor. Real estate tax is a direct tax, which is more conducive to adjusting the income distribution gap than indirect tax;
4. The influence of the stock market: First, it intensifies the fluctuation of market sentiment; Second, it intensifies the stock price fluctuation of the relevant sectors of the real estate industry chain;
Unified registration of real estate provides a good premise for real estate tax legislation. Now, the government promotes the speed of real estate reform and helps improve the tax system. The government has carried out various integrations of real estate, and the next step of property tax legislation and levy may be followed up.
(The above answers were published on 20 16-03- 16. Please refer to the actual situation for the current purchase policy. )
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