real estateTax legislation has been steadily advanced, and related research work has been carried out first.
Yu Guangyuan, an adviser to the China Law Society's Finance and Tax Law Research Association and the former director of the National People's Congress Budget Working Committee, recently revealed in an interview with the media.real estateThe tax legislative group was established last year and is currently conducting research in various places to prepare for legislation.
On May 14th, Yang Qinqin, a senior researcher at the Financial Research Institute, told the Securities Daily reporter thatreal estateTaxes are related to the vital interests of thousands of households, and they involve a wide range of areas and large regional differences. Therefore, it is difficult to formulate the rules and regulations, and it is necessary to conduct adequate legislative investigations. This helps to recognize the reality and remove legislative obstacles.
Zhang Yiqun, deputy director of the China Financial Budget Performance Committee, told the Securities Daily reporter thatreal estateTax legislation has always been a hot issue of general concern to the society, and it is also a difficult issue concerning the interests of all parties. From the perspective of the big environment, under the background of the current international environmental uncertainty and domestic large-scale tax reduction and fee reduction,real estateThe overall conditions of the tax are not yet available. therefore,real estateThe tax is still in the process of preparing for the research.
This year's "Government Work Report" stated that it is necessary to improve the local tax system and steadily advancereal estateTax legislation.
On March 9, Wu Ritu, deputy director of the NPC Financial and Economic Committee, said at a press conference of the National People’s Congress.real estateThe tax law was drafted by the Budget Working Committee of the Standing Committee of the National People's Congress and the Ministry of Finance. At present, the relevant departments are improving the draft laws and the demonstration of important issues. When the conditions are ripe, they are submitted to the Standing Committee of the National People's Congress for initial review.
On April 9, the State Council issued opinions on the implementation of the division of labor of the key work departments of the "Government Work Report", requiring the top leaders of all departments to personally grasp and assume overall responsibility, and formulate implementation plans according to the division of labor, and report to the State Council before April 15. Among them, steadily advancereal estateTax legislation is carried out by the relevant departments in accordance with the division of responsibilities and work.
"real estateThe promotion of tax legislation will take some time to carry out relevant arguments," said Jiang Guojun, a researcher at the Zhuge Housing Research Center, to the Securities Daily reporter.
Zhang Yiqun said thatreal estateThe difficulty of tax legislation is on the one hand how to deal with the relationship between housing and land in theory, especially in the framework of the national system of urban land ownership in China, how to define the tax relationship between housing and land after 70 years of land transfer income On the other hand, in actual operation, levyreal estateTax will inevitably bring about the problem of income redistribution between the government and the households. How to balance is a guaranteereal estateWhether the tax can achieve the key to the effect of the collection.
"real estateTax legislation has not been able to land, mainly becausereal estateTaxes involve more subjects and need to be coordinated. In the process of legislation, there are problems such as taxpayers, tax bases, property rights, double taxation, tax source statistics, and rules and regulations. Yang Guiqin said. For example, in terms of property rights, in addition to commercial housing, there are a large number of housing reforms, central production rooms, small property houses, affordable housing, etc., and various forms of housing coexist. Among them, the property rights of commercial housing are clear, and the price is marketized, while others Types of houses generally have different levels of property rights and other issues, and the criteria for the collection of property taxes in the future are difficult to determine.
Fu Yifu, a senior researcher at Suning Financial Research Institute, told the "Securities Daily" reporter how to set tax standards for the special properties such as welfare houses and small property houses in the market, whether urban and rural areas can be promoted simultaneously, how to learn from foreign experience and other issues. It is urgent to solve, this is not only relying on the strength of one or a few departments to achieve, so it is necessary to "the relevant departments to work according to the division of responsibilities and work well."
Fu Yifu believes that for local taxesreal estateTaxes, local governments have considerable autonomy, including the determination of tax rates. In the early stages of system design,real estateThe tax rate should not be too high. At the same time, there is a certain inherent logical relationship between the high and low tax rates and the assessment of the tax base. Usually, the higher the tax base and the lower the tax rate, and vice versa. So in the okreal estateWhen tax rate is applied, this rule can also be referred to on the basis of local conditions.
Yang Qinqin said that Shanghai and Chongqing pilots have adopted excessive progressive tax rates, the futurereal estateThe tax rate will be in the form of excessive and progressive, the overall tax rate will not be too high, there will be differences in various places, or it may be to set a reasonable reference range for local governments, which is determined by the local government according to local housing prices and regulatory targets.
"As for the setting of the living area exemption, it is absolutely necessary and should be set." Fu Yifu said that the tax-free area of residential houses should be appropriately relaxed to avoid further increasing the tax burden on those who own the housing group.
According to Jiang Guojun, at present, Shanghai and Chongqing have first introduced a property tax, and Shanghai has defined the threshold for per capita living space. Chongqing has imposed a high-end housing and a second home purchased by foreigners.
(Article source: Securities Daily)