Property tax rate, property tax burden

The burden of property tax is determined by two factors, one is the evaluation value, and the other is the tax rate. In the past, people from all walks of life paid attention to the tax burden of real estate tax, basically focusing on the discussion of tax rate, without considering the value of tax assessment, which was one-sided. Tax rate is only one aspect of reflecting tax burden, and the definition of tax base is also an important aspect of measuring tax burden. For example, the current property tax rate in China is 1.2%, but the tax basis is a certain proportion of the original value of the property. For example, Beijing is determined to be 70% of the original value of the property, then the tax burden of the property tax is only 0.84% of the original value of the property.

From the international experience, all countries that tax according to the assessed value also consider the tax rate and the assessed value comprehensively when determining the property tax burden. Under the premise of a certain tax burden, if a higher tax rate is adopted, the difference between the assessed value and the real estate market value or market transaction price will often be widened at the same time, that is to say, after the real estate market value or market transaction value is discounted more, the tax will be levied accordingly; If a lower tax rate is adopted, the difference between the assessed value and the real estate market value or market transaction price will often be narrowed, and even the real estate market value or transaction price will be used as the tax basis. As for the method, it mainly depends on the taxpayer's acceptance habits.

When determining the tax burden of China's property tax, we should grasp the following points according to the principle of gradual progress in the initial stage of levy: First, considering the affordability and affordability factors, the tax burden of operating real estate should be slightly higher than that of residential buildings. Second, after the property tax is levied, the overall tax burden of the original real estate tax or urban real estate tax taxpayers should remain largely unchanged or slightly increased, and the change range should not be too large; The tax burden of individual housing should be relatively light. The third is to tax high-end housing. For ordinary houses, the tax exemption period should be fixed for a certain period, and the taxation should be suspended. Fourth, there is no agricultural tax for the time being.