中国房地产税收分析的讨论-A discussion on China's real estate tax analysis
04-22, 2014
[Abstract] China's purchase of the policy implementation in China in Shanghai, Chongqing pilot the status of property tax research, analysis of China's property tax purposes, property tax problems and how to effectively promote the real estate tax levy in solution.
[摘要]中国上海的购买政策实施，重庆试点房产税的研究，中国的物业税的分析，房产税的问题，以及如何有效地推进房地产税征收的解决方案的分析。
[Paper Keywords] Real Estate Tax, Wealth Adjustment, Adjust The Tax Base
[dissertation关键词]房地产税，财富调整，调整税基
First, The Status Quo Of China's Real Estate Tax 第一，中国房地产税的现状
Jia Kang, director of the Institute of Fiscal Science in China, recently said that when interviewed by the media, the future direction of real estate regulation based on property taxes and other economic instruments will gradually replace the "Sales Order" administrative means, the end of the year will Chongqing property tax pilot made a conclusion, the future may be introduced to expand the pilot program, but expand the list of pilot cities has not yet been determined.
贾康，财政部财政科学研究所中国区负责人近日被媒体采访时表示，根据房产税等经济手段调控房地产未来的发展方向将逐步取代“限购令”的行政手段，最终今年重庆将房产税试点做总结，今后可能会出台扩大试点方案，但扩大试点城市名单尚未确定。
It can be seen from the above interview countries to actively reform the property tax is determined to further promote the scope and extent of the property tax reform, at the same time thinking in China to further reform property taxes, how to make the real estate regulation in the system building more than substantive propulsion and how to reform and improve the local tax system to how to promote the distribution of wealth and how to suppress the real estate bubble.
从上面的采访可以看出，积极改革物业税的决心及进一步推进房产税改革的范围和程度，同时在中国想进一步改革财产税，怎样使房地产调控在系统中建立多个实质性的推进，以及如何改革和完善地方税体系，如何促进财富的分配，以及如何抑制房地产泡沫。
China's housing prices artificially high, the experts proposed to occupy several sets of real estate property tax, real estate property tax to curb the speculative phenomenon, which is facing legal and technical obstacles in the property tax case, property taxes have been given the high expectations.
Second, The Purpose Of Levying Property Taxes 第二，征收物业税的目的
Ministry of Finance in September 2010 Why property tax reform to make a public reply to proposed property tax is necessary for individual housing rehabilitation, the main purpose of four points: First, which helps to balance the income and wealth distribution the second is conducive to improve the local tax system, promote economic restructuring and intensive use of land, is to guide them in proper housing consumption [1].#p#分页标题#e#
(Conducive To An Adjustment Of Income And Wealth Distribution
Property tax levy is conducive to social resources and the fair and equitable distribution is well known that the Earth's resources are limited, land resources are particularly limited with the era of population explosion, human survival less and less land. Everyone has been home to the reasonable requirements of human survival, if a small number of people to occupy the housing units, resulting in idle availability, is an abuse of resources. Therefore, the right to levy property taxes from real estate outside the housing, in order to reduce the possession of the property of a small number of people outside the autonomous demand is the rational use and allocation of resources conducive. And in recent years, real estate investment or speculation, some people accumulate wealth important way to expand a growing impact on the income gap and make the appropriate adjustment by a large area, high-value, multi-copy number of individual housing property tax, can to some extent, promote the rational allocation of income and property narrow the gap between rich and poor [2]. source of social instability is the unreasonable distribution of social wealth caused by levying property taxes property other than owner-occupied, a few people occupy the manifestation of wealth, thereby increasing the wealth of the other members of society occupy The show, which will be beneficial to adjust the income and wealth distribution, and promote social stability.
(B Help Improve The Local Tax System
Most developed countries of the property tax levy in order to improve the local tax structure and living environment, ease of wealth polarization, increase people's welfare, and to achieve sustainable urban development. In the united states, for example, the sound of its property tax levy not only evaluation system, the collection of process is fair and equitable way to use of the tax is completely transparent, so the Americans are willing to pay the taxes of such a nature of the services, earmarked property taxes are used to provide public services for the community to improve the teaching of the people, law and order, the living environment. , etc., and their housing will unite in improving the environment and appreciation of the U.S. National Bureau of Statistics data from 2000-2007, the U.S. personal income grew 28%, moderately priced housing prices increased by 48% the same period of the real estate tax increase is 62%. Therefore, property tax is not to suppress prices, but increased welfare to the people and property appreciation [3] One of the objectives of our property tax levy that is sound and local taxes system, to improve the local tax structure.
(C) To Promote Economic Restructuring And Intensive Use Of Land
Property tax to the appropriate adjustment of Economic structure, a certain degree of inhibition of the housing market overheat too much to the real estate funds once again turned to other industries, the economic structure of the entire capital market regulation role. With home tax levy, the cost of purchase of real estate increased, prompting investors to be more cautious on the grounds of the land, which will help the intensive use of land resources.#p#分页标题#e#
(D) To A Certain Extent, Control Of Prices To Guide Residents To Reasonable Housing Consumption
From the current situation of the real estate market, rigid demand is an objective reality, but it is undeniable organic demand the existence of many real estate vacancy rate is very high, indicating that has a multi-suite family, real estate as a speculative investment in housing prices expected, more about real estate up for sale. caused by one of the important reasons for this phenomenon is the low cost of real estate holding. Also shows that prices have exist for the operation. In order to reduce the prices of a human operator to allow the market to reflect the real supply and demand so that prices become more reasonable, and lead to people's reasonable housing consumption, the collection of real estate outside the housing property The tax is necessary.
Third, China's Real Estate Tax Problems 第三，中国房地产税收问题
At present, China's real estate tax tax system is not perfect, the use of the State Council promulgated in 1986 << real estate tax regulations of the People's Republic of China >>, which is based on the mid-1980s, the Economic System, social conditions and ability to design the collection and management. However, with the establishment of China's socialist market Economic System, as well as existing housing and land problems, changing its tax system, some of the urgent need to address the problem of property tax levy is facing four major challenges: (A Tax In Accordance With Unreasonable
Taxed only at cost reflects the purchase, construction of the historical cost of the property, but not a good response to the land value caused by changes in market supply and demand changes, infrastructure improvements, land scarcity and other factors, levied for both sides to buy real estate, purchase of land built the original value of real estate whether contains the premium there is a dispute, the collection and management contradictions significant rental property real estate tax levied by rental income, but tax basis is not clear, resulting in personal use, rental property to the formation of large tax differences. China's real estate tax now adopting a single fixed proportional tax, for personal use property (without regard to the regions in which, location, service, value, purpose, etc.) rate was 1.2%. Therefore, rate of lack of flexibility, resulting in the regulation of property tax on the income of the residents not very obvious, little effect on redistribution of wealth.
(B Irrational Tax System
Ad valorem, from rental real estate were 1.2%, the unified tax rate of 12%, including rental housing, rental income as the tax basis, no basis for sex through a variety of tax basis to calculate the tax payable different, which has resulted in unfair tax hotbed for artificial tax evasion. adopt a uniform tax rate to simplify the tax system, collection and management convenience, but is not conducive to reflect the actual situation around is not conducive to local governments according to local conditions to determine the tax rate and reflect not real estate tax, local tax characteristics.#p#分页标题#e#
(C) A Narrow Tax Base Problem
According to the provisions of Interim Regulations >> << scope of the collection of property taxes is limited to cities, counties, towns and industrial and mining areas, does not include rural areas. But now the rural economy continues to grow, many rural and urban real estate or less, does not belong to property tax levy scope of the existing property tax on real estate located in rural areas, urban individual housing, the cause of the financial allocation of funds unit property will not be imposed, not only reduced local revenue, is not conducive to effective taxation to promote land conservation, and the intensive use of the function [4 ].
(D Tax Relief Range Unreasonable
In accordance with the provisions of the >> << Interim Regulations, Administrative Organs, mass organizations, army-occupied real estate, the financial allocation of business funding unit within the business-occupied real estate, personal non-business space, such as a tax-free objects However, China the degree of marketization of the real estate market is getting higher and higher, so the real estate tax exemption and reduction range is not very reasonable, mainly reflected in: First, the restructuring of institutions led to the gradual corporatization of many of the financial allocation of the cause of funding unit, need to be included in the levy tax range, the two individuals to purchase sharp rise in the proportion of the private property of the housing has gradually been established, real estate has become one of the important property of the households in China, but now residents from the housing exempted taxes, resulting in a range of issues such as housing shortages, rising prices, a large number of available idle. Therefore, in accordance with the present situation, the scope of the current tax exemption and reduction of tax regulation can not play very well, but also affected the financial revenue.
Fourth, How To Effectively Promote Property Tax Levy 第四，如何有效地推动开征物业税
(A Gradually Expanding The Tax Base, Taxation Predominantly Urban
Local real estate market, around the house prices and income levels ranging from local governments according to local conditions to meet the housing needs of residents and real estate taxes of the vast majority of developed countries to implement according to the assessed value of property tax taxation, using the cost approach, market approach and income approach, the implementation of computer real estate mass appraisal, economic development, public investment, regional advantages brought about by the appreciation of land through the tax effectively regulate China should learn from the policies of other countries, different areas to take a different tax base, to assess the city's real estate, such as the more populous and the scarcity of land, the contradiction between supply and demand relatively large first-tier cities, over a certain area or suite holder will have to pay taxes relative supply and demand contradiction relatively slightly weaker second and third tier cities, should be to better regulate income distribution to curb speculative demand for high-end residential and luxury villas, as well as the holders of more housing units should be given a higher rate to adjust The purpose of the income distribution.#p#分页标题#e#
(Two Perfect Around The Transparent Monitoring Mechanism, The Property Tax Support
Taxation is an important fiscal policy in China's Macro-control, and the nature of the tax be taken from the people the benefit of the people "in many developed countries in the world for the collection and use of the tax are subject to the supervision of the majority of the people, and the public finances. how much is from taxes, local government revenue in China, China's financial and tax situation in the opaque state, the use of property taxes levied do not understand, can not be sure the virtuous circle of tax process and the requirements of the country, eight can see, our property tax levy should be used to build low-rent housing and affordable housing, which, how best to use this part of the tax, the need for a rational and effective oversight body to oversee this part of the specific use of the income process in order to promote low-rent housing and affordable housing construction [5].
(C Adjust The Scope Of The Tax Reduction And Exemption
In recent years, China has introduced a variety of control real estate policy, its purpose is to suppress China's real estate overheating, speculative real estate for the purpose of behavior, but also for the majority of our residents to solve the housing problem, while the real estate industry to GDP growth in China the main industries. residents reasonable purchase of real estate tax regulation to promote the healthy development of the real estate market is imperative.
Property tax levy, initial fee, each family second homes in the area need to be constrained to take a higher tax rate of property tax in the tax rate should be high-end residential, that is, the implementation of the inventory collection and incremental levied combination in order to meet the needs of residents to improve housing, temporary residents of two housing should enjoy certain tax rebates. Entrepreneurial real estate after the reform of institutions to implement tax policy.
[摘要]中国上海的购买政策实施，重庆试点房产税的研究，中国的物业税的分析，房产税的问题，以及如何有效地推进房地产税征收的解决方案的分析。
[Paper Keywords] Real Estate Tax, Wealth Adjustment, Adjust The Tax Base
[dissertation关键词]房地产税，财富调整，调整税基
First, The Status Quo Of China's Real Estate Tax 第一，中国房地产税的现状
Jia Kang, director of the Institute of Fiscal Science in China, recently said that when interviewed by the media, the future direction of real estate regulation based on property taxes and other economic instruments will gradually replace the "Sales Order" administrative means, the end of the year will Chongqing property tax pilot made a conclusion, the future may be introduced to expand the pilot program, but expand the list of pilot cities has not yet been determined.
贾康，财政部财政科学研究所中国区负责人近日被媒体采访时表示，根据房产税等经济手段调控房地产未来的发展方向将逐步取代“限购令”的行政手段，最终今年重庆将房产税试点做总结，今后可能会出台扩大试点方案，但扩大试点城市名单尚未确定。
It can be seen from the above interview countries to actively reform the property tax is determined to further promote the scope and extent of the property tax reform, at the same time thinking in China to further reform property taxes, how to make the real estate regulation in the system building more than substantive propulsion and how to reform and improve the local tax system to how to promote the distribution of wealth and how to suppress the real estate bubble.
从上面的采访可以看出，积极改革物业税的决心及进一步推进房产税改革的范围和程度，同时在中国想进一步改革财产税，怎样使房地产调控在系统中建立多个实质性的推进，以及如何改革和完善地方税体系，如何促进财富的分配，以及如何抑制房地产泡沫。
China's housing prices artificially high, the experts proposed to occupy several sets of real estate property tax, real estate property tax to curb the speculative phenomenon, which is facing legal and technical obstacles in the property tax case, property taxes have been given the high expectations.
Second, The Purpose Of Levying Property Taxes 第二，征收物业税的目的
Ministry of Finance in September 2010 Why property tax reform to make a public reply to proposed property tax is necessary for individual housing rehabilitation, the main purpose of four points: First, which helps to balance the income and wealth distribution the second is conducive to improve the local tax system, promote economic restructuring and intensive use of land, is to guide them in proper housing consumption [1].#p#分页标题#e#
(Conducive To An Adjustment Of Income And Wealth Distribution
Property tax levy is conducive to social resources and the fair and equitable distribution is well known that the Earth's resources are limited, land resources are particularly limited with the era of population explosion, human survival less and less land. Everyone has been home to the reasonable requirements of human survival, if a small number of people to occupy the housing units, resulting in idle availability, is an abuse of resources. Therefore, the right to levy property taxes from real estate outside the housing, in order to reduce the possession of the property of a small number of people outside the autonomous demand is the rational use and allocation of resources conducive. And in recent years, real estate investment or speculation, some people accumulate wealth important way to expand a growing impact on the income gap and make the appropriate adjustment by a large area, high-value, multi-copy number of individual housing property tax, can to some extent, promote the rational allocation of income and property narrow the gap between rich and poor [2]. source of social instability is the unreasonable distribution of social wealth caused by levying property taxes property other than owner-occupied, a few people occupy the manifestation of wealth, thereby increasing the wealth of the other members of society occupy The show, which will be beneficial to adjust the income and wealth distribution, and promote social stability.
(B Help Improve The Local Tax System
Most developed countries of the property tax levy in order to improve the local tax structure and living environment, ease of wealth polarization, increase people's welfare, and to achieve sustainable urban development. In the united states, for example, the sound of its property tax levy not only evaluation system, the collection of process is fair and equitable way to use of the tax is completely transparent, so the Americans are willing to pay the taxes of such a nature of the services, earmarked property taxes are used to provide public services for the community to improve the teaching of the people, law and order, the living environment. , etc., and their housing will unite in improving the environment and appreciation of the U.S. National Bureau of Statistics data from 2000-2007, the U.S. personal income grew 28%, moderately priced housing prices increased by 48% the same period of the real estate tax increase is 62%. Therefore, property tax is not to suppress prices, but increased welfare to the people and property appreciation [3] One of the objectives of our property tax levy that is sound and local taxes system, to improve the local tax structure.
(C) To Promote Economic Restructuring And Intensive Use Of Land
Property tax to the appropriate adjustment of Economic structure, a certain degree of inhibition of the housing market overheat too much to the real estate funds once again turned to other industries, the economic structure of the entire capital market regulation role. With home tax levy, the cost of purchase of real estate increased, prompting investors to be more cautious on the grounds of the land, which will help the intensive use of land resources.#p#分页标题#e#
(D) To A Certain Extent, Control Of Prices To Guide Residents To Reasonable Housing Consumption
From the current situation of the real estate market, rigid demand is an objective reality, but it is undeniable organic demand the existence of many real estate vacancy rate is very high, indicating that has a multi-suite family, real estate as a speculative investment in housing prices expected, more about real estate up for sale. caused by one of the important reasons for this phenomenon is the low cost of real estate holding. Also shows that prices have exist for the operation. In order to reduce the prices of a human operator to allow the market to reflect the real supply and demand so that prices become more reasonable, and lead to people's reasonable housing consumption, the collection of real estate outside the housing property The tax is necessary.
Third, China's Real Estate Tax Problems 第三，中国房地产税收问题
At present, China's real estate tax tax system is not perfect, the use of the State Council promulgated in 1986 << real estate tax regulations of the People's Republic of China >>, which is based on the mid-1980s, the Economic System, social conditions and ability to design the collection and management. However, with the establishment of China's socialist market Economic System, as well as existing housing and land problems, changing its tax system, some of the urgent need to address the problem of property tax levy is facing four major challenges: (A Tax In Accordance With Unreasonable
Taxed only at cost reflects the purchase, construction of the historical cost of the property, but not a good response to the land value caused by changes in market supply and demand changes, infrastructure improvements, land scarcity and other factors, levied for both sides to buy real estate, purchase of land built the original value of real estate whether contains the premium there is a dispute, the collection and management contradictions significant rental property real estate tax levied by rental income, but tax basis is not clear, resulting in personal use, rental property to the formation of large tax differences. China's real estate tax now adopting a single fixed proportional tax, for personal use property (without regard to the regions in which, location, service, value, purpose, etc.) rate was 1.2%. Therefore, rate of lack of flexibility, resulting in the regulation of property tax on the income of the residents not very obvious, little effect on redistribution of wealth.
(B Irrational Tax System
Ad valorem, from rental real estate were 1.2%, the unified tax rate of 12%, including rental housing, rental income as the tax basis, no basis for sex through a variety of tax basis to calculate the tax payable different, which has resulted in unfair tax hotbed for artificial tax evasion. adopt a uniform tax rate to simplify the tax system, collection and management convenience, but is not conducive to reflect the actual situation around is not conducive to local governments according to local conditions to determine the tax rate and reflect not real estate tax, local tax characteristics.#p#分页标题#e#
(C) A Narrow Tax Base Problem
According to the provisions of Interim Regulations >> << scope of the collection of property taxes is limited to cities, counties, towns and industrial and mining areas, does not include rural areas. But now the rural economy continues to grow, many rural and urban real estate or less, does not belong to property tax levy scope of the existing property tax on real estate located in rural areas, urban individual housing, the cause of the financial allocation of funds unit property will not be imposed, not only reduced local revenue, is not conducive to effective taxation to promote land conservation, and the intensive use of the function [4 ].
(D Tax Relief Range Unreasonable
In accordance with the provisions of the >> << Interim Regulations, Administrative Organs, mass organizations, army-occupied real estate, the financial allocation of business funding unit within the business-occupied real estate, personal non-business space, such as a tax-free objects However, China the degree of marketization of the real estate market is getting higher and higher, so the real estate tax exemption and reduction range is not very reasonable, mainly reflected in: First, the restructuring of institutions led to the gradual corporatization of many of the financial allocation of the cause of funding unit, need to be included in the levy tax range, the two individuals to purchase sharp rise in the proportion of the private property of the housing has gradually been established, real estate has become one of the important property of the households in China, but now residents from the housing exempted taxes, resulting in a range of issues such as housing shortages, rising prices, a large number of available idle. Therefore, in accordance with the present situation, the scope of the current tax exemption and reduction of tax regulation can not play very well, but also affected the financial revenue.
Fourth, How To Effectively Promote Property Tax Levy 第四，如何有效地推动开征物业税
(A Gradually Expanding The Tax Base, Taxation Predominantly Urban
Local real estate market, around the house prices and income levels ranging from local governments according to local conditions to meet the housing needs of residents and real estate taxes of the vast majority of developed countries to implement according to the assessed value of property tax taxation, using the cost approach, market approach and income approach, the implementation of computer real estate mass appraisal, economic development, public investment, regional advantages brought about by the appreciation of land through the tax effectively regulate China should learn from the policies of other countries, different areas to take a different tax base, to assess the city's real estate, such as the more populous and the scarcity of land, the contradiction between supply and demand relatively large first-tier cities, over a certain area or suite holder will have to pay taxes relative supply and demand contradiction relatively slightly weaker second and third tier cities, should be to better regulate income distribution to curb speculative demand for high-end residential and luxury villas, as well as the holders of more housing units should be given a higher rate to adjust The purpose of the income distribution.#p#分页标题#e#
(Two Perfect Around The Transparent Monitoring Mechanism, The Property Tax Support
Taxation is an important fiscal policy in China's Macro-control, and the nature of the tax be taken from the people the benefit of the people "in many developed countries in the world for the collection and use of the tax are subject to the supervision of the majority of the people, and the public finances. how much is from taxes, local government revenue in China, China's financial and tax situation in the opaque state, the use of property taxes levied do not understand, can not be sure the virtuous circle of tax process and the requirements of the country, eight can see, our property tax levy should be used to build low-rent housing and affordable housing, which, how best to use this part of the tax, the need for a rational and effective oversight body to oversee this part of the specific use of the income process in order to promote low-rent housing and affordable housing construction [5].
(C Adjust The Scope Of The Tax Reduction And Exemption
In recent years, China has introduced a variety of control real estate policy, its purpose is to suppress China's real estate overheating, speculative real estate for the purpose of behavior, but also for the majority of our residents to solve the housing problem, while the real estate industry to GDP growth in China the main industries. residents reasonable purchase of real estate tax regulation to promote the healthy development of the real estate market is imperative.
Property tax levy, initial fee, each family second homes in the area need to be constrained to take a higher tax rate of property tax in the tax rate should be high-end residential, that is, the implementation of the inventory collection and incremental levied combination in order to meet the needs of residents to improve housing, temporary residents of two housing should enjoy certain tax rebates. Entrepreneurial real estate after the reform of institutions to implement tax policy.
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