Song Xingguo, beijing reports Fan Ziheng
The controversy focus of estate tax legislation, of the house property duty that depends on individual hold housing collect. Current, legislative legal principle foundation, system foundation and technical base are in gradually li is clear, but the personal interest that involves broad masses as a result of estate tax, its legislation proves a process, still answer the public more transparent, get the understanding of taxpayer and self-identity thereby.
"My biggest question is, the estate tax that governmental working report mentions, be to be used after all work? " at the beginning of April, a northeast estate businessman Cheng Mingxuan (alias) report to 21 centuries economy the reporter expresses.
Cheng Mingxuan tells a reporter, he can grind carefully every year read governmental working report, and his doubt to estate tax, also originate this.
Cheng Mingxuan says, the last few years, governmental working report mentioned estate tax 3 times. Was 2014 respectively, mixed 2018 2019, but mention 3 years only push estate tax legislation, did not do more explanation and specification.
Cheng Mingxuan is not land agent person before this, the first his project just opened carry out 2018, look in him, what is the purpose that the government sector publishs estate tax after all, very can old rate affects the trend of follow-up building city.
Report of 21 centuries economy notices, although be in,allude rarely in recent years the purpose that estate tax reforms, but from some earlier of moment state in light of, guide housing consumption correctly, adjust estate market, it is the main purpose that the government drives estate tax to reform.
Mention two years continuously as governmental working report push estate tax legislation, the attention of estate tax is spent promote continuously. In forum of Asia of rich a huge legendary turtle 2019 on annual meeting, wu Xiao of director of institute of Chinese people vice-chancellor, finance is begged, the authoritative expert such as Gu Kang of dean of former dean of academy of Chinese finance science, academy of economics of new supply of an ancient name for China the intense discussion about estate tax, cause each heat to discuss once more.
The scholar reports to 21 centuries economy the reporter expresses, the controversy focus of estate tax legislation, of the house property duty that depends on individual hold housing collect. Current, legislative legal principle foundation, system foundation and technical base are in gradually li is clear, but the personal interest that involves broad masses as a result of estate tax, its legislation proves a process, still answer the public more transparent, get the understanding of taxpayer and self-identity thereby.
In addition, estate tax regards a place as categories of taxes, how to gift the own power with greater place? How does housing of estimation whole nation retain quantity? It is the problem that need solves.
Land makes over defray to exceed income first
2010, " the announcement that the State Council rises too quickly about price of house of town of part of determined keep within limits " put forward, the adjustment of play taxation policy to housing consumption and estate profit action. Total bureau of Wu of the Ministry of finance, duty should accelerate research to make guide an individual to reasonable housing is consumed and adjust the taxation policy of accrual of individual house property.
2011, shanghai and Chongqing begin to drive those who begin pair of partial individual housing to impose house property tax is pilot, be in related its in the purpose specification of the file, basically also mentioned " adjust income allocation " and " guide individual housing to consume " .
Nevertheless, in recent years, of the propulsion that reforms as system of tax of our country wealth and local finance pressure increase, estate tax regards local government as the action of source of significant revenue income, begin to get domestic attention.
Negotiable securities of the people's livelihood grinds in a of this year Feburary newspaper middle finger goes out, from current our country in the center of, in light of the setting that the authority of responsibility of right of property of local government does not match, farther wealth tax reforms big probability to will continue to advance. Here setting falls, to how reframing categories of taxes of local financial main body, have more opinion socially. And consider system volume growth is the rapiddest in recent years, attention spends highest real-estate industry, legislation opens the voice that imposes estate tax to appear gradually in the round.
On the other hand, shou Yingceng of Liu of prexy of economy of Chinese people university is accepting 21 centuries economy to report to express when reporter special interview, pat with land action hang system and land mortgage financing, land capitalization, build fund for the city " seek development pattern with the ground " had gone to the end.
Data also shows, land finance mode has received inflection point.
According to the data that the Ministry of finance releases, 2018, income of sell one's own things of countrywide land access six thousand five hundred and nine billion six hundred million yuan, grow 25% compared to the same period, and defray achieves six thousand nine hundred and ninety-four billion one hundred million yuan related income of land sell one's own things, grow 34.2% compared to the same period. This is the case that occurrence land of our country first time makes over relevant defray to exceed income.
Below this one setting, alleviate with estate tax land finance difficult problem, it is one of tasks of estate tax.
Serious problem needs proof
About estate tax, a problem that gets attention fully is, impose the house property tax that is aimed at an individual, what is the premise condition of need? This decided the schedule that house property duty comes.
Theoretic, estate tax is thought should be a whole taxation system, its collect an object to include " house property " and " landed " , and cover estate " trade " and " hold " wait for link.
Be in our country, the categories of taxes that involves estate has 10, include royalities of land of house property duty, town, farmland to take up value added tax of duty, agree duty, land, value added tax, city upholds construction duty, stamp duty, enterprise income tax, individual income tax, among them before 5 are the categories of taxes with praedial peculiar domain.
From September 1986 the State Council is released formally " tax of house property of People's Republic of China is temporary byelaw " case, it is levy object with house property, everybody of house property property right is in charge of the house property duty of pay be being collected in our country all the time. But this byelaw sets at the same time, individual blame does business used house property is avoided impose house property tax.
In covering a process, the scholar reports to 21 centuries economy the reporter expresses, how to tell those who be clear about estate tax legislation to taxpayer " truth " , reach all walks of life the consensus about estate tax, also be a job that the need in be proved in legislation currently and unscrambling a process takes seriously and must want to finish.
Courtyard of Wuhan university law teachs Meng Qin country to express to report of 21 centuries economy, according to China first " findings report of Chinese family finance " , china has housing to have oneself rate more than 85% , this means estate tax in, once the house property duty of link of hold house property leaves to the individual proof, can matter to the personal interest of countrywide major family. Accordingly, must begin rigorous legislative demonstration to estate tax legislation, it is the lawful sex that should prove estate tax and rationality, 2 it is to want to be able to control house price after all to estate tax excessive rise have proof.
And management of Chongqing university construction and estate prexy Liu Guiwen tell 21 centuries economy the story, in the process of estate tax legislation, a of legislature main task is, estate tax legislation " truth " to taxpayer the explanation is clear about, the use direction of the end that includes levy, taxation and superintendency mode.
Among them, liu Guiwen points out, it is clear to interpret the theory of law of estate tax law interpret the theory of law of estate tax law it is crucial. His citing expresses, many people think, below the circumstance with state-owned land, building holder is on the foundation that assumed gold of land sell one's own things actually, should not collect housing to retain again the duty of link, land illicit is on international somewhat with levy. But actually, on the public land of the country such as England, house-owner also enjoys land access only, but with demesne land is same, need is in process of house property hold pay is municipal duty.
This year the whole nation on the press conference during two meetings, finance and economics of countrywide National People's Congress appoint chief expresses, estate tax law is organized jointly with the Ministry of finance by committee of job of budget of standing committee of countrywide National People's Congress draft, current, relevant section is perfecting the job of the respect such as the argumentation of rogation, serious problem, when waiting for a condition to mature, submit to standing committee of countrywide National People's Congress the first time discuss.
And build in the foundation of system and technical level on, recently, jinan college business school is taught, zhao Jian of dean of academy of Xi Zejin be in harmony is written civil point out, estate tax, urgent need from system germ -- basically include property right system, belongings to register system, legislative mechanism to wait, and from technical level -- duty Wu and financial essence calculate technology, belongings to evaluate the proceed with such as the method, the framework undertakes inside the framework that considers from the system.
Specific in light of, analytic personage points out, include to develop countrywide housing those who build the whole nation to unite is census, praedial register, edit " taxation ask forring provides a way " , unified limit price of house of batch of building property, development to evaluate a system to wait many before buy job needs to finish.
Among them, in June 2018, the praedial registering news that rich ministry announces the whole nation is unified manages fundamental platform to already realized countrywide couplet net, this mark is worn " increment " praedial register had come true.
And the housing reconnaissance survey that is aimed at the housing that put an amount, report of 21 centuries economy notices, 2013, high level of national statistic bureau ever expressed, housing reconnaissance survey is united in wedlock possibly in the future with census photograph. And the 7th times countrywide census will undertake 2020.
Duty-free area should adjust measures to local conditions
Another wide the problem that gets attention is, once house property duty leaves to the individual really,ask for, how will determine duty radical and tax rate?
Before this, live Gu Yunchang of vice director of committee of experts of policy of the housing that build a department ever told 21 centuries economy the story, in legislative side, estate tax should rise with the reform union of whole taxation system, should have already retain segment revenue, between development, current link, also should incorporate accordingly with a few duty. Additional, duty radical is wide, but tax rate is impossible to accomplish in one move. Want to consider the acceptance of area difference and major owner, distinguish the tax rate of different city, what making clear is OK of derate, consider duty radical, tax rate, favourable policy integratedly.
It is on duty radical problem, on international, house property duty opens the tax that impose base assess value what have basis hire income with basis building two kinds. In December 2017, finance minister Xiao Jie allows to write when civil point out, want the principle that advances according to pace of legislative go ahead of the rest, sufficient accredit, cent, boost estate tax legislation and carry out. To estate of industry and commerce and individual housing according to evaluate a value to impose estate tax, reduce construction appropriately, trade link duty is lost, the contemporary estate tax system with perfect work up is spent.
On tax rate problem, many suffer visit a personage to all express, regard a place as categories of taxes, the tax rate setting of house property duty will gift the power with greater place.
Liu Jun of vice-chairman of seminar of law of society of professor of college of southwest politics and law, China tells 21 centuries economy the story, impose estate tax, it is initial stage is built in the system, tax rate cannot exorbitant; 2 it is tax rate discretion and levy base evaluate on any account to form immanent and logistic concern, normally duty radical (assess value) taller, tax rate is jumped over relatively low, vice versa.
In addition, avoid in house property duty ask for the forehead to go up, of each district avoid the setting that collect the specified amount to be thought should adjust measures to local conditions.
This year the whole nation during two meetings, finance and economics of countrywide National People's Congress appoint vice director Yin Zhongqing expresses to reporter of report of 21 centuries economy, estate tax wants set lowest living space to prevent the specified number for certain. Yin Zhongqing advocates duty-free to dweller residence area should be a bit more comfortable, do not resemble a duty raising a level euqally often, would rather decide the level a bit higher at the beginning. For instance, if average housing area 30 square metre, OK and affirmatory average per capita 40 square metre, 50 square metre even 60 square metre serve as duty-free area, "According to ' the house lives to be not fried ' principle, can not hand in as far as possible from what live, hand in less, such categories of taxes just are rolled out easily " .
In addition, for the house-owner that produces to having many flatlet, whether can empty buy duty come on stage, also be the problem that a market cares.
On March 27, gu Kang of dean of former dean of academy of Chinese finance science, academy of economics of new supply of an ancient name for China expresses, house property retains link levy is feasible, but support cautious attitude to empty buy duty.
Gu Kang points out, how to hold empty place, discussed a certain number of year open to question still, if can be maintained " empty buy " , this categories of taxes is feasible still, but do not look to give this kind of possibility now. In the meantime, although empty buy duty becomes categories of taxes of a levy, also cannot replace estate tax.
Housing retains the mystery of the quantity
From macroscopical in light of, does estate tax affect geometry?
Wind data shows, 2017, include royalities of land of value added tax of agree duty, land, town, farmland to take up duty and house property duty inside, add up to of peculiar categories of taxes realizes 5 kinds of praedial domains of our country taxation one thousand six hundred and forty-three billion eight hundred million yuan, 17.97% what cover an area of square finance income.
Among them, have expropriation house property tax to managing sexual house property only, realize 260.4 billion yuan, cover an area of square finance income only 2.85% .
Many suffer visit a personage to all express to report of 21 centuries economy, if be aimed at an individual to retain of the house property duty of housing link leave proof, the proportion of house property duty or meeting rise substantially, but at the same time, include value added tax of agree duty, land, individual income tax to wait trade be on the move the taxation in the process, can do incorporate accordingly and reduce, avoid to repeat levy.
Nevertheless, from the point of pilot Shanghai and Chongqing, because tax rate is inferior, collect limits will lesser wait for a reason, not apparent to influence of local finance income.
In light of policy, shanghai is right head flatlet is avoided proof, the part that stipulates area of housing of domestic average per capita does not exceed 60 square metre at the same time is duty-free, and trade according to the market of housing of the price 70% will calculate; Chongqing plan is right every 100 square metre (high-grade goods room) with 180 square metre (alone commodity house) inside this one part is avoided proof. Tax rate respect, shanghai tax rate is provisional 0.6% ; Chongqing tax rate is 0.5%-1.2% .
It is with Chongqing exemple, chongqing is complete 2018 duty of city income house property 6.73 billion yuan, 4.2% what take total revenue income about, and 2014, two numbers are 1.74 billion yuan are mixed respectively 3.7% .
Nevertheless, as a result of our country from since 1984, did not undertake new national housing reconnaissance survey all the time, exact housing retains the quantity estimates hard, again the tax rate that overlay did not come to each places to differ and avoid ask for the setting such as the forehead, many suffer visit a personage to all point out, show level to still calculate the impact that asks for house property duty to may be brought directly hard. But in light of the experience from Shanghai and Chongqing, similar tax rate is installed, not big to building city influence.
Turn from: 21 centuries economy reports
