The introduction of real estate tax has always been a hot topic in the market. From the time span, it has been ten years since June 5438+this year 10, and the introduction of property tax in Shanghai and Chongqing is still in the process of promotion. Some experts have analyzed that it is imperative to promote real estate tax legislation. The real estate tax in China has grown from scratch, and the related settings are very complicated. It is necessary to discuss concrete plans acceptable to China society, and it will take some time from legislation to implementation.
Ten years of property tax pilot
2011165438+1On October 27th, the State Council agreed to levy property tax on individual housing in some cities. Pilot cities have been implemented for ten years, including Shanghai and Chongqing. In terms of specific implementation, the objects, scope and tax rates of the two cities are different.
20111654381On October 28th, Shanghai officially launched a pilot project to levy property tax on some individual houses. The target of expropriation is the second and above houses of local residents and newly purchased houses of non-local residents, and the applicable tax rate is 0.6%. Ten years after the pilot, Shanghai recently issued a notice to extend the validity of the Interim Measures of Shanghai Municipality on Launching the Pilot Project of Collecting Property Tax on Some Individual Houses, and stipulated that the Interim Measures of Collecting Property Tax on Individual Houses should continue to be implemented.
Chongqing also officially launched the reform pilot on 201128, and levied property tax in the nine districts of the main city. There are three types of objects to collect. One is a single-family commercial house owned by individuals, and the stock and increment are taxed. One kind is high-grade housing newly purchased by individuals, that is, housing with the transaction unit price of construction area reaching more than 2 times (including 2 times) of the average transaction construction area of newly-built commercial housing in the nine districts of the main city in the last two years; One is the second set (including the second set) of ordinary housing newly purchased by individuals without household registration, enterprises and jobs in Chongqing. In terms of tax rate, if the transaction price of the house is less than 3 times the average price, the tax rate is 0.5%; 3 times (including 3 times) to 4 times, and the tax rate is1%; The tax rate for more than four times is 1.2%.
Recently, Chongqing's property tax high-end housing standard, that is, the property tax threshold, has been raised again. According to the announcement issued by Chongqing Municipal Commission of Housing and Urban-Rural Development on June 5438+1 October1,202 1 new high-grade housing purchased by individuals in the central city of the main city refers to housing with a transaction floor area price of 22 106 yuan/square meter or above. In recent years, the property tax standard of high-grade housing in Chongqing has been raised repeatedly, from 20 1 d 1394 1 yuan/square meter to 221202/yuan/square meter.
In many years of practice, on the whole, Chongqing property tax is mainly aimed at high-end luxury houses, which restricts high housing prices and luxury consumption. Shanghai property tax is mainly levied on multiple suites, which has played a role in curbing real estate speculation.
A Shanghai resident told the China Times reporter, "When we bought the second suite, we only collected a part of the property tax, and the amount was not much. On the whole, Shanghai's property tax has little impact on buyers, which inhibits the demand for home purchases, especially real estate speculation. "
Actively and steadily promote the legislation and reform of real estate tax
Every year, the news about the promotion of real estate tax will attract the attention of the market and cause a wide discussion upsurge. However, the real estate taxes in Shanghai and Chongqing are different from those generally mentioned at present.
Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses. Real estate tax is a comprehensive concept, which refers to all taxes directly related to the process of real estate economic movement. In China, it includes real estate value-added tax, enterprise income tax, personal income tax, property tax, urban land use tax, urban real estate tax, stamp duty, land value-added tax, investment direction adjustment tax, deed tax, farmland occupation tax and so on.
Over the years, it has been reported from time to time in the market that China will levy a full-scale real estate tax, but the progress of real estate tax is slow. In February, 2020, Liu Kun, Minister of Finance, issued a document in People's Daily, saying that the legislation and reform of real estate tax should be actively and steadily promoted in accordance with the principle of "legislation first, full authorization and step by step".
In May 2020, the Central Committee of China and the State Council issued the Opinions on Accelerating the Improvement of the Socialist Market Economic System in the New Period, which mentioned the need to "steadily push forward the real estate tax legislation. Improve the local tax system, adjust and improve the local tax system, cultivate and expand local tax sources, and steadily expand local tax management power. "
Although the progress is slow, the formulation of real estate tax still has practical significance. Kang Jia, dean of Huaxia Institute of New Supply Economics, researcher and doctoral supervisor of China Academy of Fiscal Science, said in an interview with China Times recently that the role of real estate tax is very worthy of recognition and attention, and four major goals can be achieved: First, it is conducive to the stable and healthy development of the real estate industry and inhibits unscrupulous speculation and ups and downs; Second, optimize income redistribution and promote the optimization of property allocation and intensive land use; Thirdly, the construction of local tax system and the rationalization of local government functions are in line with the realization of tax sharing system below the provincial level in the market economy; Fourth, promote the development of the rule of law and democratization system of "public participation" from the community and grassroots.
"It is imperative to promote real estate tax legislation. I think we should start the first trial as soon as possible. " Konka said that China's real estate tax cannot simply copy the international experience represented by the United States. He stressed that China's real estate tax system is from scratch, and the related setup is very complicated, so it is necessary to discuss the concrete scheme acceptable to China society.
It is still difficult to levy real estate tax.
The real estate tax has been piloted for ten years, and the promotion of real estate tax has been mentioned by officials almost every year. However, under the current conditions, it is still quite difficult and challenging to promote real estate tax legislation.
Xu Xiaole, chief analyst of RealData, told the reporter of China Times that the main points of real estate tax are as follows: First, the problem of double taxation of state-owned land should be solved legally, that is, land transfer fees and real estate tax. Second, technically, it depends on the perfection of real estate registration information. After ten years of exploration and research, the first two do not constitute a problem. At present, the biggest challenge is the timing of launch. Real estate tax has a great short-term impact on the market, so we should choose the right time. The introduction of real estate tax will take into account the characteristics of housing supply and demand in different cities and set different tax methods.
Guo Yi, chief analyst of Heshuo, said in an interview with the reporter of China Times that the real estate tax should first make a breakthrough in the legislative process, and the tax rate and tax system should also be planned accordingly, so that more property owners can pay a certain holding cost, but it cannot become a burden on people's lives. Judging from the pilot effect in Shanghai and Chongqing, the tax rate is relatively low, accounting for a very low proportion of local fiscal revenue. Under such circumstances, it is difficult to replace the income from government land transfer fees, and it will be more difficult for real estate tax to change from pilot to positive.
When is the real estate tax expected to land? Some experts have analyzed that the acceleration of the real estate tax process is the understanding of the industry, but the acceleration of the process does not mean that it will land soon. Compared with the conventional preparation period of the past 3-5 years, it will take some time to promote the real estate tax at present.
Editor: Zhang Bei Editor: Zhang Yuning