The idea of this reform is clear, that is, the State Council will formulate specific measures for the pilot project of real estate tax, and the people's governments in the pilot areas will formulate specific implementation rules. The pilot period is five years, counting from the date when the State Council issued the "Pilot Measures". The tax targets in the pilot areas are residential, non-residential and other types of real estate, excluding legally owned rural homesteads and their upper houses. The land use right holders and house owners are taxpayers of property tax.
If the real estate tax is levied, many netizens are more worried about whether it will have a great impact on those who just need to buy a house now. A number of industry experts said in an exclusive interview with Yang Guang. Com believes that the real estate tax reform pilot is mainly to curb speculative buying, that is, to crack down on real estate speculators, so as to protect the housing needs of ordinary people.
First, why should we speed up the pilot reform?
"Real estate tax is a very important link in China's tax and fee system. The legislative cycle is relatively long, and it needs to be rigorous when it is promoted. The pilot is a very important touchstone. " Director of the Real Estate Law Research Association of Beijing Law Society and director of Beijing Jin v. Law Firm pointed out that the legislative process of real estate tax has taken a big step forward.
Wang Yuchen said that the pilot reform has three main purposes: the first is to actively and steadily promote the legislation and reform of real estate tax. There are two key words, one is positive and the other is safety.
He explained that active promotion means taking proactive measures to promote and act. And safety means that every step should be down-to-earth, not aggressive, positive and safe. At the same time, the importance of real estate tax determines that its legislative process must be rigorous, and the needs of the whole tax system also determine that it must be actively promoted.
The second purpose is to guide the rational consumption of housing and the economical and intensive use of land resources.
Wang Yuchen said that the state has been emphasizing that housing is not speculation in recent years, and real estate tax is a powerful measure to regulate the property market, crack down on real estate speculation and guide rational housing consumption. At the same time, paying the land use right tax according to law can further guide the intensive use of land resources.
The third purpose is to promote the stable and healthy development of the real estate market, that is to say, the reform of real estate tax should not be simply understood as the reform of the financial system, but should be linked to the reform of the housing system and the promotion of the stable development of the real estate market. It is not only within the tax and financial system, but also an important means to promote the stable and healthy development of the real estate market.
Second, what is the core issue of the reform pilot?
Yan Yuejin repeatedly stressed that the reform itself adheres to the orientation of social fairness and justice.
This reform clarified the core of the pilot city reform, including residential and non-residential real estate, but excluding the legally owned rural homestead and its superstructure.
Three clear ideas of reform and release. First, the core of the reform is residential housing projects, which are the most concerned content of the current people. Second, non-residential property itself has a property tax. This pilot city will change from a property tax pilot to a real estate tax reform. Third, rural housing is not included in the reform, and the current reform refers to the relevant housing of state-owned construction land.
At the same time, Zhu Xiaohong, an expert in urban operation and dean of China Luxury House Research Institute, also told reporters that the focus of the reform is to clarify taxes and fees, avoid wrong collection, omission and repeated collection, effectively adjust the gap between the rich and the poor, pay more taxes on excessive occupation of housing resources, avoid the phenomenon of more money and more houses, less money and less houses, and no housing, and implement the policy that houses are used for living, not for hoarding, not for speculation.
Third, how big is the impact on housing prices?
Wang Yuchen believes that the focus of this reform is to clarify the start of the real estate tax pilot, as well as the core issues of the real estate tax pilot, such as the object of collection, how to implement it, and the pilot period, which provides a legal basis for the real estate tax pilot. "It may have some impact on the price of second-hand houses in the short term, but in the long run, the whole industry will eventually become healthy and stable." Wang Yuchen said.
From the actual market point of view, Wang Yuchen observed that with the news of property tax promotion recently, in some first-tier cities, such as Shanghai, Beijing and Guangzhou, many owners with multiple suites have started to put up for sale. The influence of first-hand houses is softer than that of second-hand houses, because the state adopts the sales filing system, and the price needs to be filed with the government department in advance, subject to the filing price, and the sales price shall not be greatly changed without authorization.
But on the whole, he thinks, as can be seen from the official data, the first-hand housing prices in many cities have declined to some extent. But in the long run, it will not continue to decline, and the ultimate trend is rational consumption, and house prices are healthy and stable.
Fourth, does it have an impact on just-needed housing?
This time, the pilot project in real estate tax reform was carried out, and it was specifically stipulated that the authorized pilot period was five years, and the time has entered a countdown state. Many experts told Yang Guang reporter. Com believes that the impact on just-needed housing may not be particularly great, but the biggest impact may be the owners who have multiple suites or a relatively large per capita area.
Wang Yuchen said: "Because one of the core purposes of the real estate tax law is to make * * * rich together."
Jiang Han, a senior researcher at Pangu think tank, holds a similar view. The goal of real estate tax reform is clear, real estate speculation will be difficult to make a profit, and even there will be huge cost losses.
He said that the future property tax, as a form of stock tax, is likely to further change the current real estate market. In the long run, under the trend of full implementation of property tax, if a large number of houses are vacant, it is likely that a high property tax will be levied, thus increasing the real estate cost of real estate speculators.
5. What is the difference if property tax is levied on first-and second-tier cities?
"The introduction of real estate tax may have an impact on the overall price and supply of new commercial housing for first-hand houses and second-hand houses."
I love my family. Cai, president of the holding research institute, told the reporter that the pilot cities hold more than two sets or large-sized second-hand houses and put them on the market, which not only reduces the sales price of commercial housing, but also increases the conversion rate of enterprises developed after the second and third lines (that is, the sales rate in a certain period is called the sales rate in the real estate field).
It must be emphasized that if the pilot is in a first-tier city, the impact on the market will exist in the short term because there are more people just in need and just in need, but in the medium and long term, the ability to introduce new people and new industries will always determine the market, so it will have little impact in the medium and long term.
6. Real estate tax is not equal to property tax?
It should be noted that many people have a misunderstanding that real estate tax and property tax are the same concept. Wang Yuchen said that the two are completely different concepts.
Real estate tax, as its name implies, is a kind of tax levied on real estate, including not only the house itself, but also the land use right. It is a comprehensive concept, which may include all taxes directly related to real estate, including land use right transfer, real estate development, transfer, holding, leasing and many other links, and the tax target is the relevant owners and users.
The property tax is only for the house itself, excluding land-related ones. Real estate tax, including property tax, is one of the contents.