Property tax will once again become the vested interests led to the tragedy of the lack of checks and balances is almost inevitable mm complete system and severe deformity of the variation.
property tax will repeat the same mistakes do?
I am deeply worried mm property tax reduced to a conditions are not worse than the fuel tax.
I had previously published many articles on property tax review, refresh today, one by one on the hot issues related to answer the following:
(1)
Q: Existing housing should be property tax you?
when Ice: Now a one-time payment of real estate by the developers 70 years of land transfer, land transfer fees are included in these prices and then passed on to the buyers who, while property tax One role is to pay a land transfer assessed by the one-time payment into the next several years, respectively. Since the one-time buyers who have already paid 70 years of land premiums, if this part of the public had already paid into the property land transfer tax, there will be double taxation, increase the public's burden. property tax only for the land transfer real estate without charge. As I May 23, 2009 to accept the CCTV interview, said: If the property tax levy, adding to the burden of the people, the design of the tax on l r a deviation. urban construction tax reform, when conditions are ripe for the introduction of a standardized real property tax, corresponding to cancel the charges. do not cancel the case, directly to the introduction of br> Q: property tax levy up quickly?
when the ice: no. property tax law has not been shut.
We know that the so-called property tax refers to the property tax, property tax, real estate tax Its subject is the land, housing and other real estate property owners or users of the assessed value annually a certain percentage of tax, which help to promote the healthy development of the real estate industry and local fiscal revenue continued to grow steadily. However, the property tax levy to be first out the appropriate procedures, the qualitative property taxes go directly to determine which programs in the end. For example, if the property tax as a new tax, we must first of all through the legislative process.
from the current relevant departments of the statements made, the property tax is clearly seen as a new tax .2007 October 18, the State Administration of Taxation News Leader Ma Fangming clear that property tax is a local tax, the levy of such matters are legislation by the NPC Standing Committee decision, the State Administration of Taxation is the executing agency can not impose its own timetable for development. This position is consistent with the NPC to say. Information Bureau of the NPC Standing Committee who earlier said that under the conventional legislative process, you have to have the relevant departments of legislative proposals, to enter the legislative program, legislative plan, property tax-related preparations need about two years, which means that the property tax levy can not be soon.
projected property tax levy was the date, or related administrative procedures are basically the policy is based on . For example, the CPC adopted by the Plenary Session charges and related policies are not substitutable. as a new tax, property tax legislation must be determined by the NPC Standing Committee. Otherwise, the property tax levy is not a legal basis.
So why has not included the property tax legislative process? I think that China's actual conditions and constraints related. According to the general framework of the current property tax, should the existing property tax, urban real estate tax, land tax and land transfer fees and other charges consolidated into property tax, However, this process is very complicated, the operation very difficult. Some of these taxes in the development or circulation, to maintain links to the transfer of this technology is still relatively easy to overcome the difficult, intractable problem is that some taxes may overlapping property tax, which is precisely the property tax issue must be resolved.
(3)
Q: property tax to curb housing prices, crack down on speculation do?
when Ice: property tax can not afford such a large responsibility, especially in China, such a system, environment, housing prices, crack down on speculation in a variety of policies, regulations, the combination of coordination can play a role. In the real estate laws and regulations, no restrictions on the circumstances, the Housing lower the threshold of credit, two sets of loose mortgage policy means that, speculation is not only not to be suppressed, also condoned and encouraged, in this case, how the property tax to curb speculation may play a role in it?
not only not inhibit real estate, because 70 years of land transfer to be incorporated into the property tax, the annual collection, real estate speculators but to a small broad, with a small amount of funds for more housing speculation, because the absolute value of houses reduced. real estate speculators who buy low and sell high just to, rather than long-term holders, generally shot a few years, property tax on the inhibitory effect of speculation is extremely limited. against real estate is a system of matching projects. If a corrupt official, the rich hoard abnormal phenomenon dozens of housing units is not prohibited by law, housing speculation is impossible to fade from view.
(4)
Q: What is property tax in the end? how to read property tax?
when cold Ice: Property tax is a tax transfer process. To be clear, the introduction of property tax is not higher taxes, but tax revenue from development and trade links link to the holders of the transfer. In fact, my original design idea is that property tax . If not existing development, trading links of tax reform, will be transferred to maintain a considerable part of the levied taxes, property tax may eventually be reduced to land value such an outcome.
fact, the The current real estate tax, land value increment tax in essence is equivalent to the foreign property tax, but need to tax basis, tax, levied on the efforts to be perfect the creation of a view is not the author is clearly our institutions of higher learning made real estate materials. Why should we discuss this issue? since the launch of the first property tax to avoid double taxation should occur, if such an amendment to a later release very passive.
to more clearly understand this, you need to in terms of root causes. At present, there are basically three types of the world the way the property tax: the first is Brazil, Canada and other countries imposed, land, housing , the buildings and other fixed assets were consolidated with the tax. The second is like in Austria, South Korea, as tax only on land or housing. The third is Mexico, Poland and other countries that, combined levy on land and housing tax.
first to control property taxes in my country. property taxes for the taxable property is, according to the value of property or real estate property rental housing units and to a tax levied on individuals. tax based on property taxes divided into two kinds of prices and rents, the former is based on the residual value of property for the tax basis, which is based on rental income from property tax.
control the international situation on the property tax is not difficult to find real estate tax is only on housing taxation, is the second case. In fact, in some countries is called the property tax real estate tax. According to the original value of real estate practice of taxes, but also with internationally accepted practice of taxing the same value, Also, the annual property tax levied in China, and even property tax collection cycle and the characteristics are consistent.
look at land value increment tax, which tax is based on the transfer of land use rights, buildings and fixtures value added, that is, the collection of the taxes, not only to calculate the land of natural value added, but also personal development of the land user computing profits. The way taxation prevailing international consolidation of land and housing tax very close, but, we think the land value is the value of the land use rights, not ownership of land value.
not difficult to see through the above analysis, we need to pay attention to two issues: first question, the close of the tax property tax Inhibition of why prices did not play? second question, if not to reform the existing taxes, and direct property tax likely to result in double taxation.
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