Knowing is coincidence, annual the head of forum of rich a huge legendary turtle little not the form of estate, last year is to buy a house, this year is estate tax. Wu Xiao seeks a teacher " the reason that cannot find estate Shui Kaizheng " take the lead in detonating a topic, draw Mr. Gu Kang " lie between empty response " . Be in later us " so nocturnal word " mobile spot, two teachers of come across still came the spot " stimulate argue " , this may be 2014 the country offers both sides of positive and negative is the directest engage in a battle since estate tax. Mr. Wu represented the past a few years fitly with Mr. Gu two kinds of when form around estate tax different point of views. Mr. Gu Kang is the delegate that supports a group, think estate tax is international passes through, also do not have any obstacles in China. Wu Xiao begs the delegate that the teacher is opposition, think Chinese estate and abroad are different, ask for estate tax to lack legal principle base. The truth jumps over argue bright, legislation is open to question not be evildoing, today we with respect to the system comb this among them 8 controversy dot, with li Qing Dynasty the logic about estate tax legislation.
Knowing is coincidence, annual the head of forum of rich a huge legendary turtle little not the form of estate, last year is to buy a house, this year is estate tax. Wu Xiao seeks a teacher " the reason that cannot find estate Shui Kaizheng " take the lead in detonating a topic, draw Mr. Gu Kang " lie between empty response " . Be in later us " so nocturnal word " mobile spot, two teachers of come across still came the spot " stimulate argue " , this may be 2014 the country offers both sides of positive and negative is the directest engage in a battle since estate tax. Mr. Wu represented the past a few years fitly with Mr. Gu two kinds of when form around estate tax different point of views. Mr. Gu Kang is the delegate that supports a group, think estate tax is international passes through, also do not have any obstacles in China. Wu Xiao begs the delegate that the teacher is opposition, think Chinese estate and abroad are different, ask for estate tax to lack legal principle base. The truth jumps over argue bright, legislation is open to question not be evildoing, today we with respect to the system comb this among them 8 controversy dot, with li Qing Dynasty the logic about estate tax legislation.
Controversy 1:
Can estate tax control house price effectively?
Square: Estate tax can raise hold cost, crowded clean buy furnishs, rise to control the function of house price. Speculation fries a room is one of main reasons that house price rises continuously, and this and domestic hold house property have very big concern without cost almost. The whole world has 40 many countries to impose estate tax in estate hold link, and our estate tax basically is added in however trade link, hold link need not pay tax. So a lot of people bought a house to be put over sit back and wait appreciates, both neither sells not rental also, cause the supply on the market more rare be short of. If roll out estate tax, can mix from effective demand anticipate on restrain fry a room, control house price. For instance Korea rolled out integrated estate in August 2005 duty, price of house of Er of 2 lunar head after collecting achieved level sex low. Domestic Shanghai Chongqing house property duty opened two land 2011 after asking for, estate market also appeared a small low ebb, expression not as good as countrywide average level.
Turn over square: Will for a long time see room value or depend on main area, estate tax does not have substantial influence. Will for a long time look, house price performance basically depends on supply demand relations. No matter be pilot precedent of international or home confirm this: Look from international experience, countries of these occurrence estate foamy have the United States, Japan estate tax, the expropriation of estate tax fails to restrain house price effectively to rise. Look from domestic experience, shanghai and Chongqing develop house property from 2011 since duty is pilot, house price does not fall to go up instead, all turn over times almost. Estate tax not from change market supply demand relations substantially, look for a long time, the key still sees basic face, if main area is no problem, estate tax goes up all the same, if main area does not have appeal, also drop all the same without estate tax.
Controversy 2:
Does our country land impose estate tax below public system reasonable?
Square: Land state ownership is the hard obstacle of estate tax. Estate tax is " exotic " , imposition object includes land and house property, if there is house property on American plot, mix to the building land along with all the others plan duty, if there is house property on plot, be opposite only land levy, that is to say estate tax is with land link up with, land private ownership is the premise that estate tax collects. And such ability are practicable on legal principle, because estate tax attributes property tax, should collect to property holder, belong to when land and building only demesne, imposing estate tax just is reasonable. But be in our country, land and house property property right are detached, land belongs to a country or collective and all, house property is belonged to demesne, simple for, land is not him, why even levy? If collect an object not to include land, should cry " house property duty " is not " estate tax " , cannot undertake in order to assess value expropriation for base then, because had included price.
Turn over square: Land is not the legal principle basis that estate tax collects demesne, whether didn't land concern with estate tax demesne. There already was the precedent that imposes estate tax for rented building to land property on international, if British land is permanent and private property right commonly (Freehold) , but also have and access is leased like photograph of 70 years of property right of Chinese (Leasehold) , just time is longer, highest can amount to 999 years, bear the person that hire also must pay estate duty (CouncilTax) , have nothing to do with land ownership. Still have execute land like inland state-owned system and land approve the Hong Kong that hires a system, the fair room that can provide to private housing and government inside belongings course of study all imposes poor pay tax, imposition object reachs churchyard land in the building on land to adhere to.
Additional, although house property everybody does not have land ownership on name, had enjoyed droit person to be had duely however, use, accrual, guaranty, deal with wait for multinomial right, and " matter right law " it is OK to had stipulated the residence expires 70 years with the ground automatic add period, was equivalent to admitting private the perpetuity to land, aggrandizement estate is private the attribute of belongings, as belongings for estate tax Shui Kaizheng provided rational basis. So, land system is not the main obstacle that estate tax collects, land is not the requirement that estate tax imposes demesne.
Controversy 3:
Handed in gold of land sell one's own things to pay estate tax again, whether to exist repeat levy question?
Square: Gold of land sell one's own things has been equivalent to the land tax that paid 70 years, should not impose estate tax again. Below existing land system, the government is the delegate with possessory land, development business is passed " action pat hang " when waiting for flow to gain land access already pay gold of land sell one's own things, this part cost is traded in sequel by development business link impute to the person that buy a house, so undeniable price is current of tall house price basically shove a hand. Price had been included actually in having house price that is to say, and price is occupied in house price taller, exceed 50% generally, company division courtyard considers to show the whole nation is occupied on average than be as high as 68% . One-time pay crosses gold of land sell one's own things, be equivalent to hire state land 70 years, be similar to the concept of hold duty, if be pressed again,evaluate valence to be in retain link collects estate tax to be able to appear repeat levy question, hold of farther aggravating housing person burden. Gold of land sell one's own things is denounced long already, if leave,impose estate tax, need cancels gold of land sell one's own things first, or both is taken firstly.
Turn over square: Gold of land sell one's own things and estate tax are having different intention. Although gold of land sell one's own things and estate tax belong to local financial category, but the part that different, government acts both property is different. Gold of land sell one's own things can regard a country to regard land as access of possessory demise land and obtained income, that is to say gold of pay land sell one's own things, be equivalent to hire state land, have rental quality. In this process, the government regards land as possessory delegate, exercise is possessory the right, collection hire, be equivalent to " mother-in-law of v/arc rent land or a house for subletting " part. If impose estate tax, the government is the controller that serves as socioeconomy, influence of manage of exercise fair condominium, collect have free gender and mandatory. Gold of land sell one's own things is hire, it is equality trades relation, and estate tax is duty, need free obligation pay, hire and duty is not repellent, can appear at the same time, nonexistent repeat levy.
Controversy 4:
Estate tax whether another when become local government " money bag " ?
Square: Estate tax can become the main main even source of local finance income, alleviate the finance pressure of local government and debt risk. Battalion changes add, below the big setting that decreases duty and gold of land sell one's own things to glide, the pressure of income and expenses of local government is greater and greater. Estate tax belongs to cess, income puts in local government 's charge directly all, add harvest to be a when support estate tax main reason to local government. From the point of international, the estate tax that giant, duty radical stabilizes base is a main governmental income source really. There are 33 to leave in country of 36 member that organize via closing impose estate tax, include the developed country such as day of heart of law of United States flower. Estate tax contributed the local government income of the majority, if duty is in Australian estate,occupy in local finance income than be as high as 100% , england is 99% , the United States also has 70% to control.
Turn over square: Estate tax won't become the main body categories of taxes of local government. From Shanghai and Chongqing pilot case looks, although opened income of tax of the house property after asking for to be occupied in local government taxation 2011,compare rise steadily, income of tax of Shanghai house property all increased 2 times, occupy than increasing a percent, income of tax of Chongqing house property also increased 2 times, occupy than increasing 2 percent. But because duty source is finite, income of house property tax is in local government revenue is total occupy than not tall, shanghai and Chongqing were respectively 2018 3% with 4% , finite to local finance contribution, replace gold of land sell one's own things very hard the position in local finance, especially duty source is owed finitely develop area. And can expect, certain inhibition can arise to estate market more or less after estate tax comes on stage, reduce income of gold of land sell one's own things then, so the expropriation of local government enthusiasm also too won't tall.
Controversy 5:
Does house price rise whether didn't brought excessive price go to should impose estate tax partly now?
Square: Estate tax is being imposed to excessive price share during hold is unreasonable. Although house price rises,can produce excessive price, but the ability after praedial excessive price trades only changes now, it is reasonable to income share levy. 2013 country 5 later begin to impose individual income tax strictly to excessive price share, besides full 5 avoid exclusively outside asking for, other need according to price difference 20% or the 1% pay of total prices, each district standard is not quite same, what Beijing carries out is most strict, become a the heaviest tariff to lose. But if the building just is used at living, do not have appreciation not only, can appear instead depreciation, building hold person income did not rise accordingly, it is unreasonable.
Turn over square: Through legislation adjustment praedial excessive price did not go show a share, be helpful for social harmony. Profit from town converts extra dividend, praedial appreciate ceaselessly, after the dweller that in the city development earlier stage enters buys house property with inferior value, do not need to rise with respect to price pay additional cost, can enjoy urban natural resources, enter urban dweller after that, the urban natural resources that enjoys with the dweller place that enters first is same, need to pay high cost however, to junior the dweller that enters a town will tell is inequity.
Although the building is possessory ultimate without land ownership, but the excessive price that praedial excessive price appreciated to also include price appreciates part, the building is possessory the earnings that replaced a country to enjoy land excessive price. Although this share did not go temporarily,show, but future also can have change showing potential, need to make necessary adjustment through legislation, be helpful for society and concordant society progress so, be worth affirmation. And from the point of foreign experience, with the assessment of the building mostly the value serves as duty radical to impose estate tax, this means abroad to meet the appreciation part levy that shows to changing in estate hold process. From the point of this angle, imposing estate tax is reasonable.
Controversy 6:
Whether should room of small property right impose estate tax?
Square: Collect cost of castigatory sex tax to check seize a chance to seek private gain of room of small property right. Room of small property right is the child of a kind of deformation below system of Chinese town housing, all through the ages has, disobeyed " land management method " and " law of urban and rural program " , buying and selling attributes illegal action, although concern sectional adjuration to prohibit, but Fang Ping of small property right lends his price advantage (the 30%-50%) that normally price is price of house of coequal condition commodity, ban repeatedly more than. According to us before calculate, property right room is occupied in the housing that put an amount than be as high as 24% , be very a Gordian knot. Room of small property right has price advantage originally, if or else imposes estate tax, house of that small property right is more charming, of room of can abet small property right break the law violate compasses act. The estate tax that collects high specified number through be being asked for to room of small property right but the price between room of authority of even up miscarriage and normal commodity house is poor, raise congenial cost, force the miscarriage that solves historical bequeath counterpoises room problem.
Turn over square: Room of small property right does not have levy foundation without property right originally. The logic that objects here and land state ownership are similar, normal commodity house although land is public, but at least still has house property property, room of small property right is to connect house property droit to be done not have. All the time since, room of small property right all the time free at law besides, property right is attributive do not be approved, without card of normal property right, the net of the praedial couplet that register that boosting, also did not undertake registering to room of small property right, the premise that estate tax collects is clear property right attributive, so room of small property right lacks levy base, and register without couplet net, collect difficulty very big also, shanghai is mixed before the estate tax of Chongqing is pilot also be to be confined to commodity house.
Controversy 7:
Head whether should be flatlet avoided impose estate tax?
Square: Head flatlet is to live basically demand should sum is avoided proof. Estate tax is not all pair of buildings to be collected, a lot of countries have avoid the regulation that Yu Zheng closes or derate imposes, if the United States is avoided to the first flatlet,impose estate tax, shanghai also is to this locality dweller head flatlet is avoided proof. The resistance of estate tax is at present greater, follow-up expropriation strength also too won't big, should ensure a dweller to live basically above all demand. If be to press average per capita to avoid the sentence that imposes an area to calculate, hypothesis average per capita 60 avoid smoothly collect an area, to 3 home, only a 140 smooth housing need not pay tax originally, but if among them a domestic member produces accident die, normally this family is about to begin pay estate duty, but right now duty Wu personnel comes to collect can appear some are not quite humane.
Turn over square: To the family first avoid the sentence that impose to may appear " the divorce is wet " , influence society is stable. Estate tax imposes the taxation privilege policy that should have correspondence really, door all avoid with average per capita ask for photograph union, meet otherwise outsmart oneself.
If be to press an even ring room to avoid the sentence that impose, may cause " the divorce is wet " come avoid estate duty, the family is restricted to buy one flatlet before, had appeared the precedent that many domestic holiday divorces buy 2 flatlet, influence society is stable, such lesson is worth to draw lessons from, cannot let a person chance can be gotten, bring about estate tax to flow at the form.
Controversy 8:
Whether replace estate tax with empty buy duty?
Square: Since basically be to squeeze clean buy to furnish, that asks for empty buy duty to meet directly more essence of life is accurate, have specific aim more. Problem of empty buy of our country housing is relatively serious, empty buy rate exceeds 10% , prep above international is average level. Because retain,basically be of link tax system be short of break, make the hold cost of estate is approximately 0, become so estate market level not when beautiful, appeared a large number of houses " stop a card " exit trading circumstance. Collect empty buy duty to be able to have specific aim more, through raising hold cost, reduce empty buy to lead, rise to optimize the action that resource configures thereby.
Turn over square: Empty buy duty collects difficulty big, cannot replace estate tax. Make and collect difficulty of the applicable standard of empty buy duty bigger, the standard that basically is empty buy is limitted very hard, before the housing that national electrified wire netting does not exceed 20 to spend with n regards as " empty buy " , but can operate a space so bigger, very easy avoid and bring about exist in name only. And also can put in problem of sex of a lot of structures, if be in Beijing to rent a house, but the house empty buy of native place, impose empty buy tax affirmation is unreasonable. Watch estate tax instead, after net of couplet of whole nation of platform of the praedial information that register, house property information is relatively transparent, duty radical is more clear, so empty buy duty replaces estate tax very hard.
Summary: See not hard, because estate tax matters to the personal interest of the innumberable families, and involve an area wide, area difference is big, very difficult " one knife is cut " , so estate tax may be one of legislation with the most complex throughout history. According to the situation that we understand, the draft of estate tax should have had, still be in interior to ask for at present opinion and in altering perfect course, this ability is legislative the first step that 7 paces take medium, be apart from formal legislation to still have certain space. The legislation of estate tax condenses consensus ceaselessly namely, seek the course that takes a greatest common divisor, in this process, the sound of each controversy is worth to be paid close attention to.
