Abstract In the first year of the year, the “real estate tax†became a hot topic of public opinion. This has a realistic market background: the Spring Festival has just passed, the property market has been vacant, and many mortgages have been tightened. Financing ammunition depots – privately funded products...
In the first year of the year, the “real estate tax†became a hot topic of public opinion. This has a realistic market background: the Spring Festival has just passed, the property market has been vacant, and many mortgages have been tightened. The financing ammunition depot – private equity management products have been fixed, and the money bags of housing enterprises, especially small and medium-sized housing enterprises, are worrying.
The "Guiding Opinions on Innovating the Way of Resource Allocation by the Government" issued by the State Council before this year was originally a 7,000-word long text. However, when the real estate tax was mentioned a little, it was repeatedly touched by the media and swept the circle of friends.
In fact, reading the document will tell you that the original words are "supporting new urbanization, reform of state-owned state-owned enterprises, regional financial markets and financial institutions, real estate taxes, pensions and medical insurance, etc. under the premise of maintaining a unified national market. Explore innovation in terms of aspects."
As long as you see the wind, it is full of wind and rain. As soon as the real estate tax appeared, it seemed that there were no other senses of exploration.
House price
Speaking of real estate tax reform, these years have actually contributed a lot of traffic to the media. From property tax, to property tax, to today's real estate tax, come and go for more than a decade. Moreover, those who love to observe have discovered that in the past few years, all the real estate taxes have been raised more frequently in the window period of the property market regulation, which has led to major social discussions. The parties are waiting to see, and the property market is gradually stabilizing. A while. Over time, the real estate tax and housing prices have formed a wonderful relationship that looks like a shadow.
So is this real estate tax really coming? Is the house price really going to fall? Looking at the property market to be yellow?
Please, the draft of the real estate tax is still in the difficult drafting stage. Looking at the "Charity Law" next door, as early as the end of 2008, the Ministry of Civil Affairs submitted the draft draft to the State Council Legislative Affairs Office for review. The National People's Congress Standing Committee even included the charity law in the annual legislative preparatory project. Because many major issues are difficult to form a consensus, they have been put on hold for several years, and they have been re-drafted by the NPC Internal Affairs Judicial Committee. They were officially adopted only in March last year. Although the progress in the later period is rapid, it has also experienced 8 years from the full cycle.
Even if the relevant legislation can be passed miraculously and the real estate tax is smoothly levied, in the real estate market dominated by the supply and demand relationship, this tax is conducive to the housing market to squeeze the bubble, reduce speculation, stabilize the market, but expect it to bring down house prices, I am afraid I think too much. From the perspective of Chongqing and Shanghai that have been piloted for several years, whether it is the collection of high-end stocks or the incremental collection, the impact on housing prices is almost negligible due to the limited population involved.
So what is the purpose of designing a real estate tax? In 2014, the then Minister of Finance Lou Jiwei once wrote that the general direction is to rationally set up construction and trading for urban and rural individual housing and industrial and commercial real estate, taking into account factors such as taxes and fees, on the basis of ensuring basic housing needs. Maintaining the tax burden of the link and promoting the healthy development of the real estate market, the real estate tax has gradually become a source of sustainable and stable income for local finance.
However, from the pilot projects in Chongqing and Shanghai, the current contribution to the local government's fiscal revenue is small, and it is necessary to let the real estate tax take on a big responsibility.
premise
In July last year, one of the reformists who were considered outspoken by the market, then Minister of Finance Lou Jiwei said at the G20 high-level taxation seminar that the personal income tax and real estate tax schemes have not yet been officially launched, mainly due to restrictions. As information collection ability is weak and interest adjustment is hindered, “as long as it is a real tax redistribution, it will be really hindered, but we have to do it without hesitation.†On November 4, Lou Jiwei revealed that real estate tax reforms are actively Advance.
Although on the 7th of November, just three days later, Lou Jiwei retired from the post of Minister of Finance, but the "real" word he mentioned was meaningful. Reform into the deep water area, it is even more difficult to touch the interests than to touch the soul.
One of the dilemmas that Lou Jiwei pointed out is that the ability to collect information is weak – for now, the ability in this area should be strengthened. Recently, the person in charge of the Department of Cadastral Management of the Ministry of Land and Resources (Real Estate Registration Bureau) introduced that in addition to some cities and counties in the Tibet Autonomous Region, the registration of real estate has been implemented in the country, and the real estate registration system has been implemented smoothly. However, in some places, rural real estate registration still has irregularities.
According to the road map announced by the Ministry of Land and Resources in 2015, the database of real estate registration at all levels will be basically completed in 2016, and the real estate registration information platform covering the whole country will be basically established in 2017. In addition, a nationwide real estate information cloud platform will be set up, that is, cloud computing technology will be used to build the real estate information platform on the “land resources cloud†unified by the Ministry of Land and Resources for national sharing.
National networking is the core compared to building a database. This year is a crucial year for nationwide networking, but I recalled what Jia Kang, the former director of the Treasury Department of the Ministry of Finance, once said: “There is no problem in the real estate information networking technology. Information has become a variety of isolated islands, not technical issues, but some The departments and localities have taken into account relevant interests and have the impulse to deliberately control. It remains to be seen whether this goal can be successfully achieved this year.
The weak ability of information collection naturally needs to be strengthened. The obstacles in the interests of it need more courage and determination to break. Since the floating population can find out, can't the house that does not move be unclear?
Law and technology
In the past few years, in August 2015, the real estate tax law finally officially entered the legislative plan of the National People's Congress. At the "two sessions" last year, Liu Xiuwen, deputy director of the Budget Working Committee of the Standing Committee of the National People's Congress, revealed that the adjusted legislation of the Standing Committee of the National People's Congress had included the real estate tax law in the first category of legislative projects. However, by July, Hao Ruyu, deputy director of the NPC Financial and Economic Committee, revealed that the real estate tax is still in the process of drafting. Although the pilot has been levied for more than five years, it is very difficult to operate.
Some experts pointed out that the current term of the NPC will be until the end of 2017. Therefore, the real estate tax law will be adopted by the end of 2017 at the earliest. If it is slow, it may be submitted for review at the end of 2017 and passed during the next term of the NPC. For now, this view is probably optimistic.
The difficulty is due to the complicated adjustment of interests.
Unlike property taxes that were previously taxed only on urban operating properties, real estate taxes may involve all properties. Moreover, the drafting of real estate tax is not a new design on a white paper, but a redesign under the current tax system and charging system. Under China's current tax system, there are many taxes and land costs surrounding real estate. The company has deed tax, stamp duty, construction industry business tax and surcharge, stamp duty and land use tax at the construction stage. There are business tax and surcharge, land value-added tax, stamp duty, real estate tax and deed tax at the sales stage. If it is a second-hand housing transaction, there are business tax, land value-added tax, individual tax, deed tax, stamp duty, etc. The complexity of such a large number of tax adjustments can be seen.
There are also 70 years of land use rights that have been widely concerned by all walks of life. If the real estate tax is levied in the short and medium term, it will be in parallel with the land transfer fee. How should the relationship between the two be legally explained?
In terms of actual operation, the development of various places is uneven. The property market, government tax revenue, and income level of residents are different in different places. How is the scope and tax rate of real estate tax determined? Is this set exempt? How much is the set of exemption?
Since the real estate tax is a typical local tax, as a direct tax, the Inland Revenue Department directly faces the real estate tax imposed by individual residents. Different housing holders have different situations, and the difficulty can be imagined. Hao Ruyu, deputy director of the NPC Financial and Economic Committee, said last year that the real estate tax pilot has been levied for more than five years, but the operation is very difficult. Some regional tax costs are even equal to tax revenue.
Behind these multiple-choice questions, there are different demands of countless interest groups. The results of all these games, once written into the legal provisions, are not a matter of change. Looking at the "Budget Law" next door, the revision of the light took 10 years, and it was stranded twice. There are still regrets.
Text / Huo Moutong
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