Property tax rate, property tax burden and tax rate calculation method

The so-called property tax, also known as property tax or real estate tax, is mainly aimed at real estate such as land and houses, requiring its lessee or owner to pay a certain amount of tax every year, and the tax payable will increase with the increase of the market value of real estate. For example, after the opening of highways and subways, the real estate prices along the line will increase, and correspondingly, the property tax will also increase.

Theoretically speaking, property tax is a kind of property tax, and it is a tax levied on citizens' property. Therefore, first of all, the government must respect state property and provide protection for it; Then as a counterpart, citizens must pay certain taxes to ensure the corresponding government expenditure. Property tax is the government's compensation for public goods provided by the government, which is levied by the government on the owners who use or occupy real estate with the coercive power of political power.

At present, most mature market economy countries in the world levy property tax on real estate, taking the possession of property as the premise of tax payment and the value of property as the tax basis. According to international practice, property tax is mostly local tax, which is a stable and important source of national finance.

The names of real estate retention tax vary from country to country, and some of them are called "real estate tax", such as Austria, Poland and Netherlands Antilles. Some are called "property taxes", such as Germany, America and Chile. Some are called "local taxes" or "rates", such as New Zealand, Britain and Malaysia. China and Hongkong are directly called "property tax".

The basic framework of real estate tax reform is to combine the current property tax, urban real estate tax, land value-added tax, land transfer fee and other taxes into a unified property tax at the stage of real estate ownership, and keep the overall scale of property tax basically unchanged. In this way, once the property tax is levied, it will have a great impact on the economic behavior of local governments, consumers and speculators.

The tax burden of property tax

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, what is the current property tax rate in China? 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.

Calculation method of property tax rate

The following is the calculation method of each factor of tax rate.

1. Tax rate algorithm of real estate tax: According to the regulations, the real estate tax is taxed at a proportional rate and ad valorem. Where ad valorem is levied, what is the tax rate? 1.2%; The tax rate levied from the rent is 12%.

Second, the tax basis of real estate tax: there are two tax bases for real estate tax: one is the taxable residual value of real estate, and the other is the rental income of real estate. The breakdown is as follows:

The taxable residual value of real estate, according to the provisions of the tax law, should be based on the taxable residual value of real estate occupied by enterprises. The so-called taxable residual value of real estate refers to the balance of the original value of real estate after deducting factors such as 10% to 30% natural loss. The original value of real estate here refers to the original price of the house recorded by the enterprise in the "fixed assets" account book according to the accounting system. If the original house price is recorded in the enterprise's "fixed assets" account book, the original house price shall be deducted as the taxable residual value of the property according to a certain proportion. According to the regulations, when an enterprise rebuilds or expands a house, the original value of the house should be increased accordingly.

Rental income: According to the regulations, the rental income of real estate should be used as the tax basis of property tax. Real estate rental income refers to the remuneration received by enterprises for renting real estate, including monetary income and physical income. For those who use labor services or other forms as remuneration to offset the rental income, a standard rent shall be determined with reference to the rental level of similar local real estate, and property tax shall be levied according to regulations.

As a local tax, the original intention of property tax is to make up for the shortage of local public finance, and then determine the annual income and tax rate of property tax according to this shortage. Of course, property tax payers want the government to provide high-quality public goods. Only by providing high-quality public goods can the government ensure the income of property tax, thus realizing a virtuous circle of property appreciation and government tax collection. Therefore, in order to make all parties generally support the property tax, the most important thing is to make local public finances transparent and efficient, and let the people know the purpose of taxation. Property tax is not so much a challenge to property owners as a challenge to the openness and transparency of local government finances.

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