Property tax paid at original value = original value of the house *( 1- deduction ratio) * 1.2%. The deduction ratio shall be determined by all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.
There are two kinds of deed tax: 1.5% and 3%. The tax rate of deed tax is determined according to whether the house is an ordinary house. The definition criteria of ordinary houses are: the plot ratio of residential quarters is above 1.0 (inclusive), the single building area is below 140 (inclusive) square meters, and the actual transaction price is below 65438+ 0.2 times of the average transaction price of houses on the same level of land.
Houses that meet these three conditions are all ordinary houses, enjoying the preferential tax rate of 1.5%, and non-ordinary houses are subject to deed tax at the tax rate of 3%.
Value-added tax can be levied or not. Where an individual is transferred to buy an ordinary house for less than 2 years, the owner shall pay (full amount ÷1.05) × 5.6%; For non-ordinary houses less than 2 years, the owner shall pay (full amount ÷1.05%) × 5.6%; Ordinary houses for more than 2 years do not need to pay this tax; For the non-ordinary residence that has been completed for 2 years, the owner shall pay (difference ÷ 1.05)×5.6%.
There are two kinds of taxes: 20% and 1%. According to the current policy of the local taxation bureau, if the original value of the house cannot be provided, the personal income tax payable shall be verified according to 1% of the taxpayer's housing transfer income.
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How to reform the real estate tax and personal income tax? Xiao Jie, Minister of Finance, recently wrote an article in the Tutorial Reader of the Report of the 19th National Congress of the Communist Party of China to answer the above questions. This article entitled "Accelerating the Establishment of Modern Financial System" depicts the blueprint for fiscal and taxation reform after the 19th National Congress.
The property market problem has always been the focus of people's livelihood, and the real estate tax problem is the focus of the focus. In terms of real estate tax, Xiao Jie first proposed to promote the legislation and implementation of real estate tax according to the principle of "legislation first, full authorization, and step by step". Real estate tax shall be levied on industrial and commercial real estate and personal housing according to the assessed value, and the tax burden of construction and transaction links shall be appropriately reduced, and a perfect modern real estate tax system shall be gradually established.
How to clarify the relationship between "property tax" and "house price" has become an active topic, and both the people and the government have heated discussions. The core topic of civil discussion is what impact the real estate tax will have on the current property market and housing prices. The government needs to complete the expected management of the real estate market through tax reform.
Prior to this, the industry reached an understanding of * * *, and for the first time, the taxation based on the evaluation value was clarified. How to value it is still inconclusive. It stands to reason that the appraised value of the house should be the market value of the house, not the original value of the house, that is, the price at the time of purchase. However, due to the rapid rise of house prices in recent years, the final evaluation value is likely to push up the tax cost.
In recent ten years, housing marketization has opened a bull market in China real estate market. For a long time, first-tier cities and some popular second-tier cities have considerable net population inflows; Where people go, money goes. These cities attract a lot of M2 funds to flow actively. Coupled with the tight supply of land in big cities, housing prices in these cities have been firm.
Some experts suggest that the housing appraisal value should be based on the market value, appropriately lower than the market value, while maintaining the stability for a certain period of time. If the house is overvalued, whether the real estate tax collection can give preferential treatment becomes a new exploration direction.
Whether valuation tax collection can become an effective "quantitative standard" is closely related to every taxpayer. As the rumors of real estate tax are rampant, the discussion on real estate tax is also extremely detailed, even specific to the number of square meters per household, the number of suites per household, what kind of people to try, different cities may have different tax rates, which coincides with Xiao Jie's statement of "step by step authorization".
No matter how the problem is discussed, the mainstream public opinion hides a kind of anxiety in private. The most common concern is that the real estate tax will create a new tax burden, and at the same time, it will cause a considerable part of the middle class to lose wealth. Therefore, it is very sensitive to the first clear assessment of tax collection.
Anxiety and misunderstanding around real estate tax can easily distort the original intention of system design. The real estate tax aims to improve the previous relatively chaotic tax system and promote the healthy development of the real estate market by standardizing the tax system. Since 20 15, the central government has vigorously promoted the real estate registration system with the aim of finally standardizing the tax system.
Reiterate that top-level design should first clarify the misunderstanding between the market and the public. More importantly, the design of such an important fiscal and taxation policy should be more cautious, and theoretical cooperation and field research should be done well in the early stage.
At present, the "real estate tax" piloted in several cities is not a real real estate tax, and the effect is not ideal, which shows that the matching degree with the actual situation in China may not be high. At present, the expectation of real estate tax landing is getting stronger and stronger, which is a critical moment for the key tax reform to complete the original intention of the system design.
People's Network-How to Evaluate Real Estate Tax Reasonably