News: What are the difficulties in collecting real estate tax?

Recently, real estate tax has become the focus of public opinion. The reason is that the Ministry of Finance and other four departments held a symposium on real estate tax reform on May 1 1. The main topic of this meeting is to listen to the opinions of some provincial and municipal leaders on the property tax pilot. Combined with the rapid rise of housing prices in some cities, some people speculate that real estate tax is imminent. The author believes that the implementation of real estate tax still faces a series of complex problems, haste makes waste.

The discussion on real estate tax in China has been going on for nearly 20 years, almost as long as the reform of urban housing system. As early as 2003, in the document of the Third Plenary Session of the 16th CPC Central Committee, it was clearly proposed to levy a unified and standardized "property tax". The "property tax" at this time is basically the same as the real estate tax under discussion. 20 1 1 1 According to the spirit of the the State Council executive meeting, Chongqing and Shanghai began to implement the pilot project of property tax, which has been going on for ten years. In the "Thirteenth Five-Year Plan" and "Fourteenth Five-Year Plan" adopted this year, "promoting real estate tax legislation" was clearly put forward.

After several five-year plans, the real estate tax is still in the pilot stage, which shows the complexity of this reform. According to my observation, the difficulties in the implementation of real estate tax mainly include the following aspects:

First of all, the technical conditions involved in collecting real estate tax are quite complicated. Collecting real estate tax requires accurate registration and evaluation of real estate information. Therefore, a nationwide networked real estate information registration system is needed, which is a key issue in the early discussion on real estate tax. With the improvement of network infrastructure, this condition has been basically met at present. Thanks to the efforts of relevant departments, the real estate registration systems in major cities across the country have been networked.

Followed by jurisprudence and legislation. What is the legal basis for collecting real estate tax? This is a question that must be answered theoretically. From the practice of foreign countries, countries with private ownership of land need to emphasize that the publicity of land is the legal basis for collecting real estate tax. For example, before 1990, Japan did not levy real estate tax, and basically did not levy tax on real estate holdings, but only on transactions, which is very similar to the current situation in China. In order to alleviate the social contradictions caused by the sharp rise in housing prices over the years, Japan passed the Basic Law on Land at the end of 1989. The main idea of this law is to emphasize the "publicity of land"-that is, proper use of land, planned use of land, suppression of land speculation and appropriate increase of land value-added tax. Since land belongs to all citizens, the appreciation of land should also belong to all citizens, which is also the starting point for Japan to introduce real estate tax and other real estate control policies.

Levying real estate tax means that the owner of the house has transferred part of the land ownership, which is the legal basis for levying real estate tax in countries with privatized land ownership, whether in Britain, America or European countries. Real estate tax has become the main source of local government revenue in western countries, which is mainly used for local public services (such as the construction of schools and community service facilities). Therefore, real estate tax is not only a simple economic behavior, but also closely related to social governance structure and governance system.

The land in China belongs to public ownership or rural collective ownership. Therefore, there is no problem for private ownership countries to reflect the attributes of land by collecting real estate tax. In the process of buying land, real estate developers only buy the right to use the land for a certain period of time, and the service life of residents buying houses is generally 70 years. Theoretically speaking, the service life of land is only 70 years. The longer the service life of the house, the more its land value will depreciate, and there is no need to levy real estate tax to reflect fairness. This involves the permanent property right of land and the reform of land system, which is worth studying.

After straightening out the legal problems of real estate tax, the legislation of tax is also a necessary procedure. According to China's legislative procedure and experience, it is estimated that the legislative procedure of real estate tax will take several years to complete, so it is necessary to actively and steadily promote the legislation and reform of real estate tax.

Third, the relationship between real estate tax and financial stability. In the current financial operation, the real estate market is very important. Financially, local finance relies more and more on land transfer income, which accounts for 80% of local government fund income. Not only the central and western cities are highly dependent on land finance, but also the developed areas in the east are highly dependent on land finance. The healthy operation of finance is also based on the stability of land price. Real estate loans account for about 30% of new bank loans, and at least half of non-real estate loans are mortgaged by real estate. The stability of real estate prices directly affects the stability of the financial system.

In the operation of the real economy, the current real estate still plays the role of locomotive. The direct contribution of real estate to GDP is about 6%, but construction, steel, building materials and chemicals are all directly related to real estate, and the indirect contribution of real estate to GDP should exceed 20%.

The reform of real estate tax is a major interest adjustment, and the introduction of real estate tax will inevitably have a certain impact on the real estate market, which needs careful evaluation.

Bao Li He Chen Guang said

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