Author brief introduction:
Ren Zhijiang, former president of Inc. of real estate of Beijing Hua Yuan, association of zoology of A Lashan SEE the 5th chairman, foundation of Beijing Le Ping commonweal inspect thing.
The article adds up to 3900 words, the proposal reads 8 minutes.
I hope to be able to publish estate tax law of China as soon as possible, hope to promote reform through estate tax law, break all sorts of active double track to make.
I do not hope to see China publishs the estate tax law that is aimed at a city only. That meeting deepens China to make all sorts of formation contradiction by double track further, cut off Chinese city to change the bridge of the process, cause more serious urban and rural difference and polarization.
Constitution became Chinese land 1982 urban and rural two kinds of system of ownership, a large number of China's active law related to estate, build the land property that differs in two kinds and different scope of application over. Be like " urban estate administers a law " the construction that does not include Chinese country; Be like " system of state-owned land sell one's own things " the collective land that also does not include a country; The management that is like rural land, contract and curtilage base policy law, have nothing to do with population of urban census register.
It is a Chinese together, live in two kinds of law and relevant system because of land and census register however, cannot have same kind of position, dignity and right. This is Chinese society difference of differentiation, urban and rural the rich and the poor, small town changes one of main reasons of rate. China is made because of double track formed all sorts of society contradiction, must form destiny community with the reform ability that breaks double track to make.
Want to establish estate tax of China, with respect to the reform that must have a series of law, tax system. Otherwise, not only all sorts of conflict in inextricability legislation and contradiction, can raise new social contradiction and conflict instead.
One, estate tax is defined to be property tax, the earthy valuables buried by landlords or rich peasants that must solve a citizen on legislation so produces right problem. Room and ground are the belongings that belongs to an individual, ability attributes the property tax of personal property from jural collection. Because this hopes to be able to lend this estate the legislation of duty, let Chinese citizen have the property right of land.
2, estate tax is considered as local taxation, this " place " be which one class is an unit with province, city, county? In the level of this place, whether to have the urban land that belongs to a country already, have the rural land that belongs to collective again? Urban building belongs to belongings, rural building belongs to belongings as much, must unite the right of belongings so, the quality that must yield land is in same law centralized tax system is implemented under the condition, be will contradictory otherwise transfer grass-roots unit?
3, estate tax is regarded as income regulating taxes, no matter be a city,be being returned now is a country, put in the polarization of income and difference of the rich and the poor, impossible legislation adjusts only income gap of the city, and do not adjust income gap of the country. The difference of the rich and the poor that reasonable solution exists in the society definitely mixes the tax system ability that unites only income gap, can cause more serious urban and rural become divided otherwise.
4, the utility with estate due and definite tax. Estate tax of the whole world decides taxation use first by local government and parliament mostly, by parliamentary basis utility determines tax rate. But China decided special use except partial taxation at present besides, have no clear defray regulation mostly. But the revenue that collects to belongings should make clear its and protective belongings and the utility that make property rise in value relevant, be deducted or derate is active the related to property tax revenue that already collected.
5, China had estate tax 1951, just abolished estate tax after give to the public of major house property, break up gave industrial and commercial duty, city to defend career duty, education add, land is used, farmland takes up wait for all sorts of duty, commercialize reform in estate later, various tax cost raised in the link of building production and sale, also include gold of land sell one's own things to wait. So leaving all sorts of tax cost related to estate tax should cancel accordingly when imposing estate tax, not be to adjust otherwise income distributive estate duty, repeat the revenue that sex character collects however.
6, when creating estate tax if made clear the property right of land to put in person of building property right 's charge all, whether should cancel the system of gold of land sell one's own things so, and the cost that only land purchases? If do not cancel system of land sell one's own things, property right still puts in a country 's charge all, whether should be so when assessing value of house property property, recoup the portion of sell one's own things of land, should these property tax that are not property right pay by belongings obligee? The means that I do not think this kind of double track coexists can resolve all sorts of existent contradiction.
7, the quality that existing building property right is having all sorts of differring, enjoy different right by different property, different provision. If have many build a house oneself, the market that cannot have publicity trades; If have the many house that tear open change, have among them have property right oneself, hire property right differs; If have many classics comfortable house, use fixed number of year without land, also did not pay all sorts of duty fee, but upstairs, downstair same building fills after paying partial fee, turned the merchandise that has use fixed number of year into the room; Be like price fixing room and cannot trade freely inside limited time; Be like room of public property right, can do business by the regulation only;
If the room changes a room, have a plenty of full property right, it is after buying commodity house by the unit again welfare distributive, some dispute commodity houses (did not hand in gold of land sell one's own things namely, did not use fixed number of year even) the room changes, the blame that has a plenty of 92%-96% is whole property right, some rooms change a room the communal area that includes total share is not in the area, some criterion apportion all sorts of communal areas, some can trade freely, some cannot do business, can by allocate an unit to counter-purchase formerly; If fair some rents the housing that housing or illicit some can rent only, have a plenty of the gold of land sell one's own things that paid the house however by instead fair build, have a plenty of handed in fair the gold of land sell one's own things that build however by instead residence, a lot of original housing had not paid any land fee, have a plenty of what before liberating, stay ancestor curtilage.
Perhaps a lot of people can think Chinese housing is changed demesne rate is high it is to come from housing commercialization, it is to come from housing material benefits of more than 50 years to allocate actually. Commodity house does not spend 30% right-and-left proportion in housing gross, about 90 million are controlled to 100 million. Should press all housing commodity house market price to evaluate collect tax, must integrate all housing character first first, the right is united first, how to unite otherwise collect tax?
8, allocate as a result of housing and change demesne from the housing that builds a room to bring about rate is high, can not use whether to have housing and whether have two or the income level that above housing will come to to prove housing owner. If tear open change room to may have much ring house, but do not prove its income level is high, the room changes a room, building a house oneself is such more. Adjust accordingly only according to housing situation levy income level, not only problem of difference of insoluble the rich and the poor, inextricability also fair problem.
9, the cost difference that Chinese dweller obtains housing is vast, can not prove income case. Especially the disequilibrium that public natural resources configures, the price difference that causes housing to arise because of public natural resources again is vast, and these housing prices are likewise indemonstrable housing person income difference. If learn the shabby bungalow of the area to also can sell a high price, if press housing market to evaluate price levy, can not prove the fairness of this kind of income adjustment and rationality. And the configuration authority of these public natural resources is in governmental hand, once road, bridge, bazaar, hospital, school changes,build, after changing move, the housing price that this kind of public natural resources causes needs meeting because of this change, why to come again fair?
10, welfare allocation is not Chinese housing to press income computation completely. The some when housing material benefits allocates presses a post to calculate, some presses domestic population computation, some presses computation of length of service, some counts computation by the worker, husband and wife both at work may be enjoyed each distribute the right, because the amount of this housing and area are same,have nothing to do with income level. The person that should obtain cent to distribute housing right especially already died, when housing accedes to leave generation, more had nothing to do with the income when allocating and the income when acceding. When trying to use housing a cycle of songs in a traditional opera and area to undertake modulatory, reflect income condition not completely actually.
11, it is certain that somebody offers to use derate the means of particular area comes to housing of a cycle of songs in a traditional opera or derate adjust fair problem, this kind of view is the idle dream that does not realize China 50 years to allocate the history and reality completely. When housing material benefits allocates, have allocate to the area is not worth and must use the case with minute of ring complemental room. When 90/70 policy comes on stage, also a lot of people must be in one flatlet is inextricability when housing area, buy two situation. Development business also has what use a two means intentionally because of 90/70 policy to manage. These problem itself come from the reason at policy, the reason with freewill and rather than, can turn into nowadays innocent levy condition.
Press a derate to be brought about necessarily stay to go greatly small, produce bigger inequity. If be deducted by the area, more funny. The room of countrywide city all of the area low perhaps a lot of people did not think of at all. If press average per capita or door after all deducting particular area, leviable housing is little little. Probably front courtyard of those singleton the bride's side, resided an old person to be become alone by levy person. And why to no matter press,plant means derate, metropolis resembling is restricted buy policy to force a lot of person holidays divorce same, can derive avoid variously duty means, achieve true fairness very hard.
12, can estate tax change local government to be depended on to there is land financial? Answer dispute often makes clear -- cannot! Existing city housing ever was thought to have by certain economist be as high as 450 trillion yuan of market prise. And no matter this computation has many absurd, also have 4.5 trillion yuan only by 450 trillion yuan 1% computation namely, under the whole nation the level of income of gold of land sell one's own things 2017. Existing city housing is made an appointment with 22 billion, 24 billion square metre, press the price of house of countrywide average housing that announced in June 2018 8687 yuan / square metre computation, it is about 191.1 trillion, 208 trillion yuan, do not recoup the price that establishs the housing of the room, room that tear open change, blame whole set of 25% oneself, also have 2 trillion yuan or so only by 1% computation, far under income of existing land sell one's own things. If press reasonable housing price computation is highest it is 150 trillion yuan, deduct again by cover or the part of area computation derate, also can get 400 billion yuan of estate tax of the left and right sides only. Impose the estate tax that the country can collect, also do not cross 1 trillion yuan. Far cannot the breach of gold of complemental land sell one's own things, prep let alone repays local debt.
But, if collect gold of land sell one's own things no longer, regular meeting lowers house price.
If want to continue to execute land sell one's own things, impose house property tax at the same time, whether should collect first to handing in the house property of gold of land sell one's own things so, is the housing that already handed in gold of land sell one's own things collected after expire? Execute certain derate again so duty of likely and actual leviable is fewer.
13, if be below existing housing situation,implement general tax system, so the difficult task of estate tax is main by in produce or the following income estate is assumed, become the significant pressure of the life, include the estate of those lower income of the country. If deduct, no matter the means of derate is to press cover or deduct by the area, can become the special tax of the person with much to having housing a cycle of songs in a traditional opera or much area, can have all sorts of avoid duty phenomenon appears inconsequently.
If press the pilot means of the Shanghai with active lawful blame, Chongqing to collect, so be inferior to defining this kind of tax directly for wealthy person duty. This is to be besides individual income tax nevertheless, a kind of revenue tax that raises to wealthy person again, and be not property tax. Gold of land sell one's own things is a kind of when the person that commodity house buys a house pays additional tax, accumulate commodity house and tax of costly commodity Fang Zheng to bedding face again, can be a kind of special wealthy person tax only, the property tax of fairness of and rather than.
Estate tax should be the property tax that imposes in the light of all person that have a house originally, answer to pay by holder of house property property. But because Chinese dweller obtains the means of house property to be not,come from at commercialization, because the duty under this kind of setting is collected anyhow,have the serious flaw in legislation.
14, can estate tax lower housing price? From the Shanghai, expropriation that Chongqing already undertook the pilot circumstance of estate tax looks -- cannot. Already opened the condition that imposes estate tax to look from world each country -- also cannot. Because estate tax is not of to command house price generation, also can not rise to restrict the action of house price. Contrary, the whole world always the area with estate tax high tax rate, house price is higher instead, because taxation lets the belongings of this area keep a cost, the environment is better.
Be in China to let those who hold out house price is high is all sorts of taxation and city not only the appeal of public natural resources, the mainest is to enrol take the system of land sell one's own things that hang. Drop of land cost considerably only, ability lets house price be issued to lower levels.
15, if be in,active land system imposes estate tax below changeless circumstance, inevitable meeting interrupts Chinese city to change the pace of the process, those who bring about urban chummage is rising, to economy development brings greater difficulty.
I hope to be able to see estate tax of China is legislative as soon as possible, make in order to break active double track.
-- complete draft is over --
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Civil: Ren Zhijiang
