CFIC introduction:
Rise again about the argumentative near future of estate tax, many economist that includes Gu Kang, Wu Xiao to be begged inside lies between empty controversy, viewpoint entirely different. Former deputy director general of total bureau of Wu of tax of state of no less than makes be apt to amount to a character, estate tax has a lot of problems to still be in research, and have a difference of opinions not small. This article labor that recommends below the pain spot that estate tax collects, look together!
Rise again about the argumentative near future of estate tax, many economist that includes Gu Kang, Wu Xiao to be begged inside lies between empty controversy, viewpoint entirely different. Former deputy director general of total bureau of Wu of tax of state of no less than makes be apt to amount to a character, estate tax has a lot of problems to still be in research, and have a difference of opinions not small.
Recommend an article today, for everybody the reader consults. The article expropriation from estate tax the respect proceed with such as a certain number of principle, keys that when carrying out, should notice, research discussed element of tax system of our country estate tax to design an issue, right at present the most doubt of industry, academia and public gave a response.
Article author -- the United States pulls Qiu Si on the west citizen of university maxwell Er and Hou Yilin of professor of college of public general affairs and relation of Fudan University international and Zhang Ping of associate professor of college of public general affairs, also be the gainer of award of research of policy of 2018 riverside hill at the same time. The search lands new finance of Shanghai riverside hill to develop foundation official network, can examine paper of bear the palm " the pay taxes ability of estate tax, duty is lost distributing reach repartition effect " .
Additionally two authors are the article Ren Jiang of professor of college of tax of wealth of university of central finance and economics and Ma Haitao of vice-chancellor of the finance and economics central.
Element of estate tax tax system is designed
(abstract)
Graph source / the net that photograph a map
Principle
Timely a natural requirement that imposing estate tax is progress of Chinese economy society, reason has 3:
The synthesis that is national finance ability shows, income tax, be on the move duty and estate tax defend economy to live each a respect.
2 it is the strong link that raises basic level government to govern ability. Basic level government provides basic and public service, need is stable and reliable have fund oneself. Estate stability of not portable, duty radical, duty politics is multifarious, tall to requirement of real time information, suit basic level government most.
3 it is to be helpful for adjusting housing consumption, make more hasten reason, more related to domestic income and demand. Leave imposing this tax is not to increase duty to lose completely, it is displacement of categories of taxes more, replace, integrated and active trade link tax cost, accomplish duty to lose neuter as far as possible.
The basic standard that tax system optimizes can generalize it is 5: Tax negative fairness, pay attention to efficiency, duty to enter enough, duty politics proper, transparent move. Use design of estate tax tax system, one by one analyses as follows:
One, tax negative fairness involves setting of categories of taxes, duty to lose configuration and taxation to use. Answer entirely tax assets equality thinks, duty radical is unified, tax rate is consistent; Duty is entered with Yu Puhui the gender serves, make all taxpayer is benefited. Estate tax is tax of narrow sense property, year the amount of tax to be paid is decided by estate value, with owner in those days height of cash income may not is relevant. Unite a standard, all answering duty person no matter orientaton of income discretion, consumption, treat equally without discrimination. To investing estate person, this duty ties capital tax, essence is progressive.
Estate tax fairness has be benefited principle and pay ability principle two train of thought. According to former, who is benefited whose pay taxes. Estate tax income uses Yudangde basic and public service, all dweller is benefited, the dweller should unite tax rate pay by place. If measure fairness in order to pay ability and with the class of estate, area the delegate pays ability, use progressive taxation, can cause development business and consumer behavior twist, reduce economic efficiency. The most reliable, fair measure is a basis estate in those days vendibility, employ unites tax rate. Measure fairness to want to consider ratal not only, consider the demand of pair of public services even. Although press unified tax rate to multiply,collect pay with house property market prise, low in six to one of ratal of family of tall house property, and public service requirement is basic and identical, had presented the element of progressive taxation.
2, the behavior that pays attention to efficiency to show the oldest rate prevents economic person is screwy, do not make answer as far as possible duty avoids artificially duty and change behavior. Tax system design should make taxpayer is content with comply with tax regulations; Although try,dodge a tax is accomplished hard also, because simple change behavior is ineluctability,answer the duty of accept, cannot change should ratal. Estate tax is cess surely, income is used at the place basic and public service, become be benefited duty, be helpful for from go up at all raise the public approbate and comply with, improve economic efficiency.
Broad tax base it is crucial. Shui Jikuan, dodge a tax avoids duty is difficult, economic efficiency is tall. Broad tax base conduce to raise a building to use benefit, strengthen the public to supervise. Shui Jikuan can control tax rate to lowest, increase the acceptability of this duty. Do not embed social welfare policy estate tax, to special crowd take care of reflect through other form. From macroscopical look, not be housing is had rate is short-term inside it is good to jump over Gao Yue. To the youngster, do not have housing to had been jumped over earlier certainly. Be opposite no matter who, not be housing area bigger, class has been jumped over higher, should mix according to population of individual instantly and the income in the future, household need will adjust.
Proposal: 1, collect generally; 2, collect by value; 3, with in those days market prise is accurate. Below the premise that collects generally, can set derate of certain market prise to pressing domestic population from housing, in order to raise fore-and-aft fairness and acceptability, increase duty politics difficulty more nevertheless again. Derate market prise with place in those days in house price is a foundation, consult area of housing of local average per capita, adjust measures to local conditions. Reflect the obligation between pay taxes and service and right concern already, ensure basic level government to enough tax source provides a service again.
3, duty is entered enough. Serve local people, safeguard to make basic level government practical basic and public service, establish the reliant relationship with the public, be necessary to award basic level government one independent categories of taxes. Estate tax tax base stable and enough, income is considerable, it is base point with fairness and efficiency, should accomplish broad tax only base, low tax rate also can realize considerable income. One thousandth to 5 it is feasible start tax rate. Estate tax cent hires gold and public service tax for land two parts; "Hire " the expression that is national land ownership, "Duty " pair of price that are public service.
Gold of land sell one's own things makes local capital construction 20 years main fund; But state-owned land sell one's own things, one-time change show collection operating period the practice of all hire ought to be changed. Capital construction capital can be made with land rent assure, issue long-term construction debt to solve, year after year of reoccupy land rent repays.
Rely on move completely to pay the place that prop up defray highbrow. Basic level government lacks responsibility and power, can cause moral risk for a long time. The place is public service expenses not with place in those days taxation link up with can stimulate a dweller excessive to the service requirement, also be the expression of moral risk. So, estate tax has fund oneself as the place, its duty is entered should appoint with Yudangde basic and public service, make taxation and service amount and quality link up with. As a result of politics duty radical keeps interval estate in difference, natural resources of the finance between the area not all, avoid public service to appear in same area even hard bigger difference. Can set estate tax between the city that it is the ground and area county fore-and-aft share, 70% income basic level are used by oneself, 30% plan as a whole by ground city, use at contractible and transverse difference; Scale saves city to be decided oneself each.
4, duty politics is proper. Estate tax has very high professional demand to evaluate and asking for a canal, ground city or sheet of area county government set duty radical to evaluate a branch, do not ask for tubal coincide with duty Wu, also do not give society or privately owned orgnaization. 3 reason: 1. Area is large nevertheless, this branch can master information of enough real time, accurate evaluate. 2. In this dimensions, can evaluate every year, because evaluate,do not follow to appear on the market change and cause unjust. 3. Area is small nevertheless, lest causes near neighbour difference is evaluated between area too big.
Duty radical is used in those days local vendibility, from valence plan duty. This is the collective experience of the developed country, rational is talked and carry out support, reasonable, fair, efficient. Because network system is used extensively, information is collected automatically and batch analysis already became reality, evaluate an orgnaization to be set in urban class, evaluate object dimensions measurable, evaluate every year can accomplish.
Establish the freewill sex committee that forms by government, dweller and personnel of above of professional personage tripartite, appeal to on behalf of distinct benefit respectively beg, discuss owner to be opposite the appeal that duty radical evaluates. Ask for capture to be in charge of by branch of Wu of area county tax, by year collect, inside year in installment pay is better choice. Pay measure is acted on raise the apiration of taxpayer comply with, consideration that reduces comply with cost and setting, begin the work at duty Wu branch with benefit.
5, transparent the key that moving is executive link. If duty politics is transparent, although tax system is carried out at the beginning of have a lot of and undeserved unjust, be based on pressure and interactive meeting very fast correctional, tend fair. Conversely, although tax system design is proper, opaque meeting causes duty politics suspicious, obtain due public support and credit hard, make carry out suffocate suffocate. If opaque, tax system is met for lack of dynamic and correctional mechanism gradually with be out of line actually, break gradually reasonable with fairness, cause corruption. Although estate tax originallies because of its,some reveals a gender and undesirable, as long as transparent move reach the designated position, sufficient, can increase its to accept degree.
The main content with duty transparent politics has: 1. Duty radical is open, facilitating the whole people is supervised. 2. Levy process is transparent, pay taxes progress is open. 3. Duty is entered use open. Content can evaluate branch and revenue website to make public in place. Duty is entered forecast, ask for capture to carry out result and duty to enter use bring into governmental budget, namely: Basic level government is not to obtain free lunch, it is income is more than income with supervisory reciprocity, responsibility.
Carry out
Carry out new tax to have two sides: Public acknowledge is accepted spend and ask for capture to go to the lavatory to go easily. 5 keys:
One, legislation discussion is made public adequately. Use design tax system and the opportunity of executive detailed rules, participate in type legislation, listen to all circles each estate opinion, arrive again to approval from final version especially the process of become effective, make its become to popularize estate tax principle, understanding the estate tax law, the whole people that supports this law is illuminative discuss. Advantage has: 1. Make discuss thorough popular feeling. 2. Make discuss build reasonable sex, orderly base. 3. Breed taxpayer psychology to anticipate; Groom various government tax politics personnel. 4. Establish the mutual trust that controls executive condition, public and basic level government and supportive relationship. 5. Give relevant enterprise and domestic time, adjust investment and hold asset, improve complete socioeconomy efficiency.
2, countrywide National People's Congress is legislative, institute estate tax main provision, accredit local government leaves impose estate tax. Basis of provincial National People's Congress omits a condition originally, refine main provision, make executive detailed rules. Basis of ground city National People's Congress place is actual, make executive way, carry out by city or area county government. This is to classification the accredit of categories of taxes below finance system, a design supports in the center of, chase a layer to refine, get used to place. Countrywide unified tax regulations is not had with executive method necessary, unscientific, connect all right hard.
3, the place does not seek uniformity independently. The place of be patient of is in should not leave inside time impose this tax, observe to after its ground levy reachs use practice, decide again. This is natural experiment, area of go ahead of the rest is freewill, have a base or need. The experiment can accumulate experience, correct error, lead practice. Although appear,serious problem also is little scope, do not affect overall situation. Pace promotion is not divided inside area under administration together, handle all estate with equality.
4, estate tax income is set to be controlled independently inside limits by each district centrally, arouse local enthusiasm adequately, raise basic level government to draft tubal motive force. The executive plan of net of the praedial couplet that register mixes the whole nation proper level is not a premise that ask for and requirement. County of partial province urban district is registered inadequate or not couplet net does not affect levy of other politics area. The consideration appoints estate tax to enter use at 4 basic and public services: Fundamental education, communal sanitation, public safety and local establishment, taxation discretion and the class link up with of these services, comparative with content of Wu of to be taken orally of area under administration and quality, class, cancel to distinguish sexual service. Build the investment between dweller pay taxes and governmental service to yield relation, make the public tends to the demand of public service reason.
5, undertake according to market price value of year house property is evaluated, the market prise that announces every estate inside area under administration, assess a value, should the amount of tax to be paid, ratal, build ego tie, mutual supervise, prevent excessive authority corruption. Taxation brings into one-year budget, facilitating taxpayer is supervised, government of assessment basic level. The government weaves every year, publish straightaway financial forms for reporting statistics, show estate tax proof capture and use, aggrandizement restrains a mechanism, make taxpayer clear, be at ease, rise from tax rate.
Relevant item
One, estate tax and economy grow. Fair, efficient estate tax won't cause deep and lasting impact to real estate, because market demand has essential sex effect. Estate tax won't cause economic depression directly, be helpful for guiding real estate health to develop instead, guide masses reason to consume, alleviate belongings polarization, raise the people to feel to the acquisition of basic and public service, play the significance of government of close basic level and local dweller.
The main difficulty of local government is how to solve infrastructure capital requirement. Regard gold of land sell one's own things as fixed income, use at infrastructure construction, utility just when but did not use up reasonable, disobey acting border fairness: This income is one-time, shift to an earlier date collection the gold of sell one's own things of two 3 acting people, builds infrastructure can be used big a few years, the cost of tall house price is assumed by current customer entirely however. The means of capital construction financing that accords with acting border fairness is to use estate revenue on mortage, issue long-term construction bond, debt of countervail of year after year of reoccupy estate revenue, the person that make be benefited divides a construction cost roughly on average.
2, ask for new tax to do not have perfect opportunity, when to leave proof advantageous fraud, somebody is benefited somebody is in an unfavorable situation, somebody supports somebody to object. Nearly ten years estate policy relapses changeful, cause loss of enormous economic benefits, earnestly needs to stabilize policy as early as possible, make long-term housing consumes investment of room look forward to and family to suffer policy of short-term, provisionality to control no longer. In economy new normal state falls to proper,impose this tax meantime. Tell from deep administrative levels, in pressure of economic be issued to lower levels big setting falls to ask for estate tax to conduce to straighten the earnings level between real estate and other substance industry, conduce to guide capital to be transferred to other substance industry from estate market, in dissolving economy relevant risk, stimulative countryman economy can last for a long time ground health develops.
3, after estate tax is cess, income to be controlled independently by area county government surely, source of likelihood happening duty competes between area county, idea is varied, but essence is duty radical. Of competition advocate because as devoted as what provide a service structure is relevant: After fixed costs is thrown, should serve ability only not saturated, more duty enters the dweller taller. Sanitation of afforest of water of the school, road, fluctuation, gardens, environment is typical case. Competitive method basically is mix low tax rate, settle in order to attract an investment that send dealer, people; But fall duty space is limited, because estate tax is entered,reduce inevitable effect to serve level and quality. The service is bad, few of the person that buy a house, development business does not invest, existing even dweller sells a room possibly to migrate its ground. However, politics interval competition is in go up objectively make basic level government improve administrative efficiency, increase ask duty.
The other one side that duty source competes is to reduce comfortable room of safeguard room, classics to wait not to produce the house property with taxation or low taxation eagerly, bring about pair of low income crowds to ensure inadequacy. Corresponding policy is ranking government in move scale is offerred to match pattern in paying special, offset grass-roots unit the duty source loss in offerring welfare to relieve. Politics interval duty source competes to have already, not be to leave ask for estate tax to just arise. Politics area is too small, competition is apparent. Class of Chinese area county politics area area, population is quite large, do not cause the estate tax cause that repeats western state small division into districts to cause malign competition.
4, in house price the setting of tall look forward to falls to impose estate tax, the policymaker must weigh in the hand pay taxes apiration of the public cautiously. Pay taxes apiration is in reasonable, can accuse limits inside, the acceptance of this duty is spent tall, meet from tax act general, duty politics cost is low, new tax applying nature is successful. If pay taxes apiration under can accuse interval, and resentment cause is sufficient, reasonable, relevant section explains to what do not give conviction making a person again, carry out new tax forcibly again, taxpayer fights tax publicly even with respect to capture of may general refus, duty politics cost will be steep go up. Be like employ coercive measures, lead to a society possibly queasy, new tax will not be carried out, down to aborts.
Resentment comes from two respects: Object generally be all pair of taxation, want welfare to reject duty to lose only. This kind of mood is not reason, common solve easily also. Want tax system only reasonable fairness, tax regulations carries out justice to occupy manage, most person just says, meet only on the action from numerous. 2 it is to be aimed at estate tax, have two reason:
Country of land of 1. China legal city is all. Owner buys the property that gets a house only, without land property right. But medium land uses Chinese reality to depart with property right, use has almost 4 as similar as droit powers and functions: Have, use, accrual and guaranty. Land demesne, to tax of national pay land, it is the cost that protects next hold property in the country. Land is state-owned but the individual is enjoyed, to cost of pay of owner of right of final other people, enjoy matter right. This charge can understand for hire, but not as big as duty distinction. Here frame falls, have land property right or access, like needing disbursement cost.
Access of 2. state-owned land is paid sell one's own things, town land pats hang out to let develop business through enrolling. After development business pays governmental land sell one's own things gold, develop a sale. Land already included 70 years in price of the house when consumer buys a house the gold of sell one's own things of use, so hold link ought not to impose land tax again.
Explanation: Hold link estate duty is not to repeat levy. Gold of land sell one's own things merges into estate tax is land rent, by year collect. This method facilitates new old system conforms: Gold of sell one's own things contains in house price, inside operating period annual not capture is rental, capture serves duty; The price when house property is made over includes already capture is rental, not lose money in business. Delay time of operating period full add, press year of capture land rent and service tax according to new tax. The house price after new Shui Kaizheng does not contain gold of sell one's own things, so estate tax includes land rent and service tax two parts, but before house price compares Shui Kaizheng low, the difference folds gold of showing land sell one's own things by operating period namely. The computation that difference of such around house price is land hire only and pay method are different. This method offerred the place buy way after land access expires, fairness treats different land to use the house property of fixed number of year.
Epilogue
This plan sets out from plutonomy and communal financial principle, combine Chinese reality, in several years in-depth survey, ask for form on the foundation of the opinion with all possible means, offer reference of person of the same trade, for reference for the policymaker. The article is " design outline " abstract, the person that need can consult " element of tax system of Chinese estate tax designs research " one book.
Outspread readEstate tax: Bright red " boots " hang high
The boots of estate tax be about to be born.
Afterwards was made clear in governmental working report on March 5 put forward " push estate tax legislation steadily " hind, on March 8, in 13 countrywide National People's Congress mentions estate tax law 2 times again on the conference, the great and legislative proceeding that should center force clearly to fulfil good the Party Central Committee to decide this year, include to discuss estate tax law to wait, want to intensify the job, ensure finish as scheduled. This is afterwards was mixed 2014 after 2018, governmental working report alludes the 3rd times estate tax.
The window of estate tax legislation is opened already, but still continueing however around the executive controversy of estate tax. What kind of mission is estate tax assuming after all? Whether is because,estate market met again the arrival of estate tax " is old appearance changed new colour " ?
One, determination already fell
· rich Lan Kelin says Benjamin, only two things are inevitable on the world, that is taxation and death. The estate tax that this word uses now is extremely appropriate also, from the point of governmental point of view, legislative likelihood is the important step of situation of market of the current estate that defeat solution.
According to the legislative program that standing committee of National People's Congress of 13 whole nations announced in September 2018, estate tax already was included 5 years of legislative programs, came in March 2018 namely submit to to discuss between March 2023. Group of Wang Sheng of analyst of negotiable securities of Shen Mohong source, Gong Zhenghuan, Cao Yifan shows, of chestnut letter of challenge state with it is before this in two conferences report " push estate tax legislation steadily " it is consistent.
That is to say, 2019 the legislation of estate tax still afoot, the result of fast be born can not appear. Made the statement of estate tax law 2019, very large possibility is to point to form text, but do not enter first instance segment certainly.
But, what wait from National People's Congress of two meetings the State Council and relevant ministries and commissions, whole nation is concentrated make known his position to look, the legislative determination of estate tax is very big.
The legislation of estate tax studies time is not short, but document of government of make one's bow was 2013 18 3 in plenary meeting passes " the decision that the Central Committee of Communist Party of China reforms a certain number of major problems about be being deepened in the round " , the decision says, want " perfect taxation system, accelerate estate tax legislation and timely push reform " , this means estate tax to be in future already was be destined. Recombine before this " property tax " , the duty of individual housing house property of Chongqing Shanghai is pilot, open the public opinion environment that imposes estate tax to be spread already.
Still have a background, that is battalion changes add finish make a government accelerate the legislation that pushs estate tax. Learn to fasten Yang Zhiyong of researcher of academy of strategy of finance and economics of director, the Chinese Academy of Social Sciences to write via tax of trade university wealth external civil point out, the income source of cess is former and main it is business tax, change as battalion add, business tax blends in value added tax, local finance income is formed produced change. Although local government can pass income of value added tax to share,receive partial income, but the place is enjoyed alone or enjoy alone almost and the categories of taxes that can provide main income source for the place, in fact nonexistent already. Below such condition, somebody thinks branch tax system can have been divided without duty, need finds the local categories of taxes that can replace business tax. Estate tax enters the field of vision of people for many times below such setting namely.
Plus the land finance problem that we say together, multiple element wraps hold something under the arm under, the legislation of estate tax already was there can be no turning back.
2, difference still is in
Building city is too sensitive, especially estate tax involves entire industry so of personal interest " national duty " , after the conference of countrywide National People's Congress March 8, harbor the room in for a time collective drops greatly.
Although for the original intention from legislation, of estate tax come on stage not to depend on adjusting house price, depend on solving local government to be depended on overly to land financial however, only cogent yearn for the government to cut off to land financial, ability is turned round gradually at present the finance state of local government out of control. Go up somehow say, china is at present tall of house price shoving one of hands is land finance, we are analysing Guangzhou, Hangzhou, Nanjing, Zhengzhou, Wuhan, it is consummate sea Beijing income of such big city finance is right of land after depending on, can see land sell one's own things is right clearly governmental action. Because be depended on overly,sell the land, city of very much line appears severe estate is excessive development phenomenon, chinese city and center of development of reform of a wide place in the road are presiding economist Li Tie thinks, a lot of cities of Chinese overmeasure the development with long-term future, exceeding infrastructure investment will bring a large number of waste, excessive of estate of 34 lines city is developed, also related to this. The reason of this backside, it is the land natural resources that local government overdraws to did not come, or dimensions of overmeasure future population, with empty tall population flows into the land finance that will be instantly to seek ground.
Although anticipate to the legislation of estate tax,had done not have be concerned about, but no matter be industry or academia, wait to the legislative time of estate tax and rationality, all put in demur.
Look from time, king of Shen Mohong source is narrated to get the better of a group to think before, in pressure of be issued to lower levels of eye anteroom price bigger setting falls, publish the proposed law that imposes estate tax not appropriate, better opportunity should be in risk of house price be issued to lower levels can accuse, or below the environment that house price goes up. From the point of abroad experience, collecting the economic consequence that estate tax brings is to reduce house price stability bandwidth, and change short-term supply demand relations, and reduce tax rate to conduce to restore estate market to trade heat. Reside Yang Gongxu of estate academy assistant dean easily to also think, will begin the turn below estate market last year in August, building town is small fan period unfavorable establish estate tax at going out, estimation finishs estate tax legislation hard this year.
More important is, no matter be industry expert,still be a research organization at present, legislative to estate tax target still was not united.
It is by force in order to assume mark exemple, he emphasizes wanting to establish estate tax of China all the time, 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. For instance 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. Leave for instance again all sorts of tax cost related to estate tax should cancel accordingly when imposing estate tax, because include industrial and commercial duty, city actively to defend career duty, education,add, land is used, farmland takes up waiting for gold of sell one's own things of all sorts of duty, land is by was broken up with respect to estate tax of Ceng Kaizheng 1951 and become, if do not do corresponding modification, not be to adjust income distributive estate duty, repeat the revenue that sex character collects however.
And even if before the original intention of the estate tax legislation that we mention, through imposing estate tax, use at community the investment of public service, adjustment that regards wealth of society as repartition the mechanism perhaps replaces land finance income to come true very hard. Shen Mohong source grinds the newspaper thinks, the expropriation of estate tax amount places on a par very hard with income of gold of land sell one's own things, both differ an amount class, in light of countrywide limits on the whole urban construction and the capital more that public natural resources throws originate estate of and rather than of land sell one's own things duty.
Will look from the number, can see its replace a gender more very little. With was 2017 exemple, governmental gross income 29.1 trillion yuan, among them income of land sell one's own things 5.21 trillion, occupy than 18% , and estate is direct duty (include duty of town land royalities, house property, farmland to take up royalities of duty, land) nearly 1.6 trillion, occupy than 5.6% . Ren Zhijiang also thinks, 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.
In eye antecedent condition falls, want to replace gold of land sell one's own things with estate tax, have a challenge really.
3, where is schedule?
Below the condition that cannot have changed in legislation, legislative time may decide law whether real play action.
Had gotten extensive consensus about a few conclusion of estate tax. For instance of estate tax come on stage and cannot lower housing price. No matter be the expropriation that already undertook from Shanghai, Chongqing,the pilot circumstance of estate tax already still opened the condition that imposes estate tax to looked to prove this from world each country, and the whole world always the area with estate tax high tax rate, on the whole house price is bullish, because be taxation lets total prices become tall on one hand, it is taxation lets the belongings of this area keep a cost on the other hand, the environment is better. Accordingly estate tax is not to command house price generation, also can not rise to restrict the action of house price.
Had this premise, what we care is, levy is right for us, how to solve keenly feel problem. Kai is scattered have a famous remark, the duty of good goatherd is a shearing, is not to gather up sheepskin. What this says is levy. How to let levy can develop its to adjust already action, unapt " drain the pond to get all the fish " , in estate tax this kind of duty loses keenly feel is a difficult problem before very strong categories of taxes.
The legislation of estate tax should consider an individual to want pay taxes from housing on one hand, and it is annual pay taxes, must want to enough ready money flows, how to distinguish different family, otherwise wants house of divisional city commodity, country from housing, how to avoid estate tax to become the issue such as wealthy person duty. In the backside of these complex issues, have the crowd interest with huge cardinal number.
On the other hand, it is to must consider estate the development of this industry. Although be told before us, from long-term in light of, estate tax is to hit what control house price and set far from, but short-term in light of, if prepare to be not worth, of estate tax roll out, meet those who cause house price probably drop, be in passageway of be issued to lower levels when the industry especially when, levy may make crushing market last straw of this camel. And if a few owner can rely on to sell a room to raise money only,capital pays estate tax, the atrophy that causes real-estate industry likely finally even the crisis of money market.
From the point of current legislative schedule, still have 3-5 year time, we expect legislation can gain the biggest consensus inside booked time admittedly, but the dissension that also does not hope the legislation of estate tax causes public opinion absolutely. Place of brave of annals of poplar of no less than says, if the condition is still immature rushed roll out a kind of taxation, social reaction is bad, inevitable meeting harms force of governmental public letter. What we need is a kind can the estate tax of effective, is not " apprentice has undeserved reputation " estate tax.
Taxation domain has a famous remark is, "The art of levy, be unplug more as far as possible take goose feather, and the cry that lets goose is the smallest. " think more, how to make goose cry small?
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