Question 7: Real estate tax: How far is it? Will you pay more?

  BEIJING, Beijing, July 27 (Reporter Ma Rong) Recently, the official statement that the real estate tax reform should be promoted "without hesitation" once again made the real estate tax the focus of public opinion. Since the property tax was put forward in 2003, the discussion of real estate tax has gone through 13 years.Why is it so difficult to land? What is the significance of the transition from property tax to real estate tax? Will it affect housing prices? Will the owners pay more if the policy is implemented?The reporter interviewed a number of industry experts to interpret this.

  On July 24th, China Finance Minister Lou Jiwei answered a reporter’s question. On the same day, the meeting of G20 finance ministers and central bank governors closed in Chengdu. After the meeting, Lou Jiwei attended the press conference of the presidency and answered questions from reporters. China News Service reporter Zhang Lang photo

  How far is it from the sign?

  — — The official tone is "without hesitation" to promote reform

  At the G20 high-level seminar on taxation held on July 23rd, Finance Minister Lou Jiwei said that due to the weak ability of information collection and the obstacles of interest adjustment, the real estate tax reform has not yet launched a formal plan, but the next step will be to push forward the reform "without hesitation". This statement echoes the "accelerating real estate tax legislation and promoting it in a timely manner" mentioned in the Third Plenary Session of the 18th CPC Central Committee, which confirms the official determination to promote tax reform.

  Does this mean that the real estate tax will land soon?

  Zhu Zhongyi, former vice president of China Real Estate Association, said in an interview with Zhongxin.com that the real estate tax collection in China is the general trend, but the legislation has not yet been completed, and it needs to be reviewed many times. According to the rhythm of convening a meeting of the Standing Committee of the National People’s Congress every two months,It is almost impossible to introduce real estate tax within this year.

  Zhang Dawei, chief analyst of Zhongyuan Real Estate, also believes that the basic work of real estate tax and the draft and legislative proposals are progressing slowly, and it will still take at least four or five years, and only cities with developed first-and second-tier economies may have the conditions to levy real estate tax.

  Why do you want to levy?

  — — Let the house return to the essence of living

  At present, China’s real estate tax is levied according to the Provisional Regulations on Real Estate Tax in People’s Republic of China (PRC), which came into effect on October 1, 1986. The property owner calculates and pays the residual value after deducting 10% to 30% from the original value of the property, and the tax rate is 1.2%. If the property is rented, it will be paid according to 12% of the rental income of the property.

  Why should the current tax collection method change to real estate tax? Zhu Zhongyi analyzed that real estate tax collection is not only an important part of the national tax reform, but also the demand of housing system reform.

  Zhu Zhongyi pointed out that,Real estate tax actually includes real estate business tax, personal income tax, real estate tax, land value-added tax, deed tax and many other taxes. Collecting real estate tax is mainly a change of taxation ideas."The purpose is toFrom the current housing circulation link to the holding link,This will curb investment and speculative demand, revitalize the stock, and then return the house to the essence of living, which will be of great benefit to the stable development of the real estate market in the long run. "

  Where is the difficulty in levying?

  — — Exploring the thirteen-year "card" in legislation

  The reporter found out that the real estate tax currently under discussion evolved from "property tax", which was first put forward at the Third Plenary Session of the 16th CPC Central Committee in 2003, and it has been 13 years since it was put forward. In the meantime, there are many disputes about whether to levy, how to levy and how much to levy, but there is no conclusion.

  Many experts pointed out that,The real estate tax has to go through the legislation first, and it is currently in this link.

  Why is the 13-year exploration slow? Yan Yuejin, research director of the think tank center of Yiju Research Institute, analyzed the reporter of Zhongxin.com. On the one hand,The premise of real estate tax collection, such as real estate registration, is progressing slowly.The "family background" is still unclear. On the other hand, as the official statement,There is resistance to reform, and the top-level design needs to consider many aspects.For example, how to balance the interest relationship between local governments and ordinary people, how to value houses, how to set tax rates and so on without repeating tax collection.

  How is the pilot?

  — — It has a demonstration effect, but the effect is not obvious.

  Although there is no legislation yet, in order to explore the real estate tax, in early 2011, Shanghai and Chongqing piloted the collection of real estate tax. Shanghai adopts the incremental collection mode, while Chongqing adopts the high-end stock collection mode.

  The real estate tax pilot has been tried for more than five years, and what is the effect? Zhu Zhongyi believes that compared with foreign countries, the pilot real estate tax rates in Shanghai and Chongqing are lower, and the effect on stabilizing the market is not obvious. butReleased a positive signal: real estate tax will definitely be collected, only a matter of time.At the same time, it can provide reference for the construction of real estate tax framework.

  Xie Yifeng, president of China Urban Real Estate Research Institute, told the reporter that the biggest problem in the two pilot projects is the rising tax collection cost in some areas, which has offset the effectiveness of tax reform, pushed up the cost of buying houses to some extent, and affected the destocking of housing enterprises.

  How to affect the property market?

  — — It may have little impact in the short term.

  The impact of real estate tax on the property market has attracted much attention from the market. Many experts pointed out to the reporter of Zhongxin. com that if the real estate tax falls, it will help the property market to curb investment and speculative demand and curb the rise of housing prices. However, how much impact it has on transactions and housing prices depends on the taxation method, the scope of taxation subjects and the tax rate. Comprehensive evaluation.

  Zhang Dawei pointed out that "real estate tax may prompt some investors to sell their houses in the short term, but if the long-term dependence on real estate for investment is not solved, the effective supply of hot cities is less than the demand, and the relevant taxes will still be passed on to buyers."

  Zhang Dawei predicts that from the perspective of pilot cities, the real estate tax will start with a new increment and the tax rate is not high. According to the estimation of the implementation cycle, the overall impact on the property market will not be great within five years after implementation. Zhang Hongwei, director of the same policy consulting and research department, analyzed with the reporter of Zhongxin.com,Real estate tax will have a long-term impact on the property market, and the long-term regulation mechanisms of land, finance and taxation and finance will be improved.

  Do you have to pay more?

  — — The probability of differential taxation is within a certain range or exempted.

  "Real estate tax is levied, do owners have to pay more?" This is the most concerned issue for prospective buyers and buyers.

  Many experts pointed out that the real estate tax includes complex categories, involving real estate transactions, holdings and other links. At present, specific issues such as how to levy and how much to levy are still in the research stage. Even in the two pilot cities, there are many links that need to be improved. These unknown factors will determine whether to pay more for buying a house than before.

  Take the pilot city of Shanghai as an example. According to the current local tax policy, when a family owns more than 60 square meters of housing (including) and buys a second suite, it needs to pay taxes at the tax base of more than 70% of the total price. The tax rate is 0.6% for the unit price above 45,000 yuan, and 0.4% for the unit price below 45,000 yuan. Yan Yuejin calculated an account for the reporter. A family of three with a house of 180 square meters, with a per capita housing area of 60 square meters, now wants to buy a new house of 1 million yuan, which needs to be taxed. Assuming that the price per square meter is more than 45,000 yuan, the calculation formula of the tax to be paid is 1 million yuan (the market price of the taxable part) *70%*0.6% (tax rate), that is, the tax is 0.42 million yuan. "In view of the fact that taxes on other aspects of real estate have not been adjusted, this has become a real extra cost."

  Zhu Zhongyi said that from the perspective of pilot cities, ensuring the normal residential property of houses is the starting point for setting the tax system. According to this speculation,Real estate tax may set a certain exemption range, and tax the first suite and non-first suite, ordinary houses and high-end villas differently.

  How to learn from "stones from other mountains"

  — — The evaluation price of foreign tax base is mostly lower than the market price.

  How do other countries collect real estate tax? It is understood that the United States, Britain, Canada, Germany and more than 100 countries will levy real estate tax, the average tax rate is about 1.5%, based on the evaluation price below the market price, and the evaluation price will be moderately adjusted every few years.

  Experts suggest that China’s real estate tax can refer to foreign experience, but it cannot be copied, and needs to be improved according to China’s national conditions.

  Xie Yifeng suggested that,China’s real estate tax should focus on four points:First, we should extensively solicit the opinions of the people, straighten out the jurisprudence, and levy it when the time is ripe. The second is to avoid accidental injury to reasonable improvement and normal investment demand, without affecting the quality of life and market health. The third is to prevent double taxation and increase the burden on ordinary people. The fourth is not to increase the cost of buying a house for self-occupied buyers. (End)