When the news came out, some citizens were surprised. "This is probably a signal that the property tax has officially landed." Some residents even decided that "the property tax rate has been finalized and is expected to be rolled out nationwide" according to some details in this notice.
What is the truth?
The reporter found after investigation that this tax is not another tax.
The "personal housing property tax" mentioned by Weibo, the State Taxation Bureau of Shanghai, is not the "property tax" as everyone thinks-it is a pilot property tax in Shanghai since 20 1 1.
Ge Yuyu, Ph.D., from Shanghai National Accounting Institute, told reporters that China has implemented a "real estate tax", not a "property tax" as the outside world said. The implementation of real estate tax will only be "late" but will not be absent.
It is true that real estate tax is a topic of people's livelihood. How far is it from the national implementation?
In Ge Yuyu's view, considering that the real estate tax legislation has not yet reached an understanding, the conditions required for levying real estate tax are still not perfect, and it is not the best time to implement real estate tax. "It may be more reliable to introduce real estate tax after five years."
How should Shanghai residents pay property tax?
20 1 1 1, Shanghai and Chongqing simultaneously launched a pilot project to levy property tax on individual housing.
The reporter learned that Shanghai's "Interim Measures for the Pilot Project of Collecting Property Tax on Some Individual Houses" stipulates that if the total per capita housing area of the merged family exceeds 60 or equal to 60 square meters, the property tax will be levied on newly purchased houses exceeding some areas. The tax base is temporarily paid at 70% of the transaction price of taxable housing market, and the applicable tax rate is tentatively set at 0.6%. If the transaction price in the housing market is 2 times (including 2 times) lower than the average sales price of newly-built commercial housing in the local area last year, the tax rate will be temporarily reduced to 0.4%.
Among them, the property tax rate calculated and paid according to the residual value of the property is1.2%; If it is paid according to the rental income of real estate, the tax rate is 12%.
The "Provisional Regulations on Property Tax" clearly stipulates that "non-operating properties owned by individuals are exempt from property tax." In other words, the property tax is mainly levied on houses owned or leased by enterprises for operation, and the property tax on individual houses has not been fully levied.
For example, the terms are rather rough.
Take the pilot project in Shanghai as an example. Suppose a family of three already has a house with a housing area of 1.80 square meters, which is exactly 60 square meters per capita. Now the total price of buying a new house is 6,543,800 square meters. Then according to the relevant regulations, local household registration: the newly purchased house belongs to the second family, and the transaction price in the taxable value is 70%, and the tax rate is 0.6%, which is 0.4% lower than the average price. The tax allowance is 60 square meters per capita (inclusive). Then, the annual property tax payable by this family is 654.38+00,000× 70 %× 0.6% = 4,200 yuan.
The reporter learned that Shanghai residents' families can be exempted from property tax in five cases, such as "selling their original only house within one year after buying a new house", except for the case that the per capita area is less than 60 square meters.
According to the reporter of International Finance News, taxpayers pay property tax twice a year in May 165438+ 10, so many local tax bureaus will issue official documents similar to the Notice at these two time nodes to remind taxpayers to pay the current tax payable in time during the reporting period and pay back the tax owed in the previous period.
Weibo at the beginning of the article is a "reminder" notice issued by the Shanghai tax authorities at the end of each year.
Why are citizens in other cities also worried?
Just because the topic of "property tax" is too sensitive, after 20 1 1 year, every time Shanghai issues a tax payment notice, it will lead to discussions on related topics.
In fact, it's not just Shanghai residents who are panicking.
Miss Zhang, who lives in Nanjing, was "told" by a friend a few days ago that she was going to start collecting property tax.
"Things come especially suddenly. At that time, friends around me said that Shanghai had already started collecting. Later, I didn't trust to call the relevant departments to know that it was an oolong. " Miss Zhang told the reporter of International Finance News that a few years ago, it was reported that the property tax pilot was expanded, and it was speculated that Nanjing was on the list, so everyone was very sensitive.
A real estate person in Chengdu told the reporter of International Finance News that on June 1 65438+1October1day, a Notice on Doing a Good Job in Property Tax Payment issued by Chengdu Local Taxation Department also aroused public discussion in the local area. He told reporters that the notice clearly stated that "the property tax collection is based on the original value of the property, and the residual value after deducting 30% from the original value of the property is calculated at the tax rate of 1.2%; If the real estate rental income is used as the tax basis, it will be taxed at the rate of 12%. "
"After the notice was issued, Chengdu citizens passed on the problem of property tax landing one after another." The source told reporters that because of the uproar, Chengdu local tax authorities had to publicly refute rumors the next day.
The reporter learned that the relevant person of Chengdu local taxation department stressed that this notice is aimed at levying property tax on non-personal business premises, not the New Deal, but the Provisional Regulations on People's Republic of China (PRC) Property Tax promulgated according to 1986. According to the regulations, the property tax is levied on an annual basis, and taxpayers pay it twice in May and 165438+ 10/0, and 20 165438+ 10 in 2006 is the second collection period this year. Therefore, the property tax in the Notice has nothing to do with the hot real estate tax.
Why is the pilot project in Shanghai and Chongqing not effective?
The property tax pilot policies in Shanghai and Chongqing have been implemented for five years. What's the effect?
Relevant statistics show that in the past five years, the average transaction price of residential buildings in Shanghai has risen from 2065,438+00,000 yuan/square meter to 45,000 yuan/square meter this year, with an increase of more than165,438+00%. Considering that new transactions are concentrated in the suburbs in recent years, the statistical price is calculated by the online signing price, and the actual house price increase is slightly higher. However, the statistics of Shanghai real estate tax 20 15 show that the contrast between real estate tax and other income is relatively weak.
Cai Weimin, a real estate expert, told the reporter of International Finance News that the property tax paid by Shanghai and Chongqing is more like a luxury house property tax than a real property tax, because from a global perspective, the object of property tax collection is very clear-that is, if there is real estate, it is necessary to pay taxes.
"At present, the property tax implemented in Shanghai or Chongqing is not very thorough, and its impact on the market is limited. There are even many ways to avoid paying taxes, such as divorce, which are all ways to escape. " Cai Weimin said.
Ge Yuyu also believes that the pilot effect in Shanghai and Chongqing is not very good, mainly in three aspects. "First, the income is meager. Chongqing collects the power of local taxation bureau as a whole, and the property tax collected is less than one thousandth of Chongqing's fiscal revenue, and the situation in Shanghai is similar. Second, the regulation of housing prices is weak. Many people hope that property tax can regulate housing prices, but in fact, excluding other factors, the role of property tax in regulating housing prices is really weak. Third, the policy effect is contrary to the original expectations. "
Ge Yuyu pointed out that the property tax in Shanghai is now called "incremental property tax", which means "let bygones be bygones". Whoever wants to buy a new house will be expropriated; Chongqing's property tax is a "luxury house tax", which is only levied on large-sized and high-priced properties, and is generally not levied. This means that the pilot projects in Shanghai and Chongqing are more like "special consumption tax on real estate" than real "real estate tax".
"From the perspective of system design, the pilot projects in Shanghai and Chongqing were originally against the original intention, and the effect was doomed from the beginning." Ge Yuyu bluntly said that in 20 13, the central government no longer talked about expanding the scope of the pilot, but turned to "legislation first, top-level design is good." In fact, I also saw the reality that the "pilot" effect was not good.
What is the reform incision?
The pilot effect of property tax is not good. What are the problems?
Ge Yuyu pointed out that the government has always wanted to reform the property tax and has completely reformed it. "The Third Plenary Session of the 18th CPC Central Committee changed' property tax' to' real estate tax' and put forward' speeding up the legislation of real estate tax and promoting reform in due course'".
"Real estate tax reform is not just a tax reform, but a systematic reform involving real estate related taxes (including property tax, land value-added tax, farmland occupation tax, deed tax, etc.). Ge Yuyu believes that the basic goal of real estate tax reform is to simplify the real estate tax system, increase the cost of holding links and reduce the tax burden of trading links.
In Ge Yuyu's view, it is only a matter of time before the real estate tax is levied. 2065438+August 2005, the National People's Congress formally incorporated 34 pieces of legislation such as the real estate tax law into the legislative plan.
(The above answers were published on 2016-11-14. At present, please refer to the actual situation for the relevant purchase policy. )
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