The draft of real estate tax has been formed. Expert: It will be introduced before 2020.

How hot is the topic of real estate tax? It is no exaggeration to describe "seeing the wind is rain". As long as anything happens to real estate tax, it will become the focus of public opinion.

What triggered this round of hot discussion on real estate tax was the Guiding Opinions on Innovative Government Allocation of Resources issued by the State Council years ago. This long article has more than 7,000 words, but only a slight mention of real estate tax has been repeatedly ground by public opinion.

In fact, the original words of the opinion draft are "under the premise of maintaining the national unified market, support all regions to explore and innovate in new urbanization, reform of state-owned assets and state-owned enterprises, regional financial markets and financial institutions, real estate tax, old-age care and medical security". In just a few decades, with reference to many exploration and innovation projects, public opinion only amplified the concept of "real estate tax" and even reached the conclusion that "20 17 real estate tax is really coming".

But this judgment seems to be too optimistic. Then, from 20 13, it was proposed to "speed up the legislation of real estate tax and promote the reform in due course". Three years have passed, why has the real estate tax that has entered the legislative process been delayed?

Real estate tax law 20 17 is still difficult to come out.

Recently, an article published by the media, "Attention! The real estate tax is coming soon! 20 17 house prices are finally falling? "Ongoing reports. The report quoted Liu Jianwen, a professor at Peking University Law School and president of China Finance and Tax Research Association, as saying that the term of the NPC will end at the end of 20 17. Therefore, it is expected that the real estate tax law will be passed before the end of 20 17 at the earliest, or it may be submitted for deliberation at the end of 20 17 and passed during the next NPC term.

It is the above passage that makes many people mistakenly think that real estate tax will be levied and fully implemented in 20 17. This made Liu Jianwen very helpless: "In fact, this view was made after the Third Plenary Session of the 18th CPC Central Committee in 20 13. Later, it was corrected many times, but it was not really corrected. "

He clarified through China Economic Weekly: "First of all, the term of office of the current NPC is not until the end of 20 17, but until March of 20 18. Secondly, the draft real estate tax law has been completed and may be submitted to the National People's Congress Standing Committee (NPCSC) for deliberation as soon as 20 17. However, even if it is submitted to the National People's Congress Standing Committee (NPCSC) for deliberation, it does not mean that it can be implemented. From the perspective of legislative procedures, it is very difficult and impossible to introduce the real estate tax law on 20 17. "

Since the real estate tax involves not only the interests of thousands of households, but also the interests of the central and local governments, as well as the stability of the whole society and the protection of private property, it is reasonable to promulgate such an important law cautiously.

The reason why the real estate tax has been delayed is that Liu Jianwen thinks: "When should this real estate tax law be introduced, what kind of problems should be solved, and what is its purpose?"? These are all very important. Legislation has legal procedures, and it takes time to introduce it. "

Liu Jianwen predicted: "According to the deployment of the central authorities, it should be implemented before 2020. There are still four years. "

The draft real estate tax law has been basically completed.

In China's current tax system, there is no real estate tax, and the taxes related to real estate include property tax and land use tax.

Property tax was levied on 1986, which is only applicable to the operating properties of units and individuals, and is tax-free for individual housing, so it has basically no impact on people's lives.

The predecessor of real estate tax is property tax. In 2003, China began to put forward real estate tax reform, which is actually the problem of how to tax individual housing under public ownership of land. Parallel to real estate tax reform is the reform of real estate taxes and fees.

Zhang Bin, director of the Tax Research Office of the National Economic Strategy Research Institute, gave the answer: "Under the current tax system in China, the front-end tax burden is heavier in the process of real estate development, construction and transaction; However, the tax burden of the retained link is relatively light. Except in the pilot areas of Chongqing and Shanghai, property tax and urban land use tax are not levied on the owner-occupied housing. Therefore, emphasizing the comprehensive reform of real estate taxes and fees in the fiscal and taxation reform is conducive to the balance of tax burden. "

As the property tax is levied according to the rent or the original value of the house, in recent years, State Taxation Administration of The People's Republic of China has been promoting the merger of property tax and land use tax. After the merger, it is not levied according to the original value, but according to the evaluation value. This is actually paving the way for promoting real estate tax.

Compared with property tax, real estate tax is a comprehensive concept. It is a matter of recent years that China formally proposed to levy real estate tax on residential buildings.

20 13, 1 1 The Third Plenary Session of the 18th CPC Central Committee adopted the "Decision of the Central Committee on Several Major Issues of Comprehensively Deepening Reform", in which it was proposed to "speed up the real estate tax legislation and promote the reform in a timely manner", thus setting the principle of "legislation first and then reform", that is, "without corresponding laws as a prerequisite, the government cannot,

After that, the legislative work of real estate tax began. However, this real estate tax legislation is very different from previous departmental legislation. The drafting of the real estate tax law is led by the Budget Working Committee of the National People's Congress, with the participation of the Ministry of Finance, State Taxation Administration of The People's Republic of China and other functional departments. At the same time, it also absorbed some experts and organized a team to draft it.

It is widely concerned whether the existing property tax and urban land use tax will be merged in the real estate tax law.

Ni Hongri, a researcher at the State Council Development Research Center, said earlier that it is certain that the real estate tax reform will merge the existing property tax with the urban land use tax. This means that the property tax will increase the tax burden of property ownership, and it is based on the assessed value of the property, and other things such as land value-added tax and deed tax are temporarily excluded.

Whether the draft really "merges the existing property tax with the urban land use tax" as Ni Hongri said is still unknown. However, the reporter of China Economic Weekly learned that at present, the draft real estate tax law has been basically completed.

"The draft has been drafted for a year or two. After the drafting is completed, it will be submitted to the National People's Congress Standing Committee (NPCSC) for consideration. Now that the first draft is available, as for when it will be introduced, it depends on the high-level judgment on the overall economic development and the understanding of taxpayers. " Liu Jianwen said.

The direction of China's real estate tax reform has been made clear: major reforms must have laws to follow. However, there are still great disputes about the collection of real estate tax: one is the purpose of collection, and the other is how to collect it. It will take time to clarify these.

Exemption involves people's right to live.

Zhang Bin told the reporter of China Economic Weekly that the discussion on real estate tax mainly involves four goals: first, to crack down on real estate speculation and curb housing prices; The second is to adjust the distribution of wealth; Third, as the main tax category of grass-roots government, improve the local tax system; The fourth is to promote the effective use of land resources.

People are more concerned about lowering house prices. In fact, the real estate tax pilot schemes in Shanghai and Chongqing are all based on curbing housing prices and cracking down on real estate speculation.

Under the goal of curbing housing prices and cracking down on real estate speculation, in Zhang Bin's view, there are two ways to collect real estate tax: one is the Shanghai model, which taxes the part of new real estate that exceeds a certain area and does not involve the stock; One is the Chongqing model, which involves the stock, but only involves a few high-grade houses.

If the goal of real estate tax collection is to curb the excessive rise of housing prices and adjust the distribution of wealth, we should focus on the adjustment function, set a higher exemption amount, and exempt basic housing consumption and improved housing consumption. This is what people are most concerned about. After all, once the real estate tax is implemented, whether or not to pay money every year after buying a house, and how much money to pay, these money need to be taken out of the pockets of ordinary people.

20 1 1 Shanghai and Chongqing property tax pilots have tax exemption clauses: 60 square meters for local residents in Shanghai and 0/00 square meter for new houses in Chongqing. In addition, there is also a heated discussion about the exemption amount of 30 square meters or 50 square meters per capita.

Liu Jianwen told the reporter of China Economic Weekly: "Now public opinion has repeatedly stressed that not all private property should be taxed, because it involves the protection of taxpayers' basic right of residence and survival. Therefore, there needs to be a reasonable deduction in the process of taxation, that is, how many areas can be exempted from tax. I am very supportive of giving necessary deductions in the process of taxation. According to the actual situation in China, I think we can consider the deduction of 30 square meters and 50 square meters per capita. "

It is difficult to collect it universally.

If exempted, it means that most people's self-occupied housing or even two sets of self-occupied improved housing may be within the scope of tax exemption.

However, with last May 1 China's comprehensive reform of camp reform, real estate tax was entrusted with a heavy responsibility and shouldered the banner of local fiscal expenditure gap.

(The above answers were published on 20 17-02-28. Please refer to the actual situation for the current purchase policy. )

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