Local property tax collection mode

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".

Throughout the world, the purpose of collecting property tax can be divided into two categories: the first category is to improve the efficiency of land and real estate use and prevent all kinds of speculation, such as South Korea and France; The second category is to increase government financial resources and improve public welfare, such as the United States and Canada. There are also some countries and regions that collect property tax for the purpose of combining the above two categories, such as Japan and Hong Kong SAR.

China and Hongkong: If the real estate is used for rent, the rental income will be subject to property tax. In each year of assessment, according to the net assessable value of land or buildings, a standard tax rate of 15% is levied on the owners of land or buildings in Hong Kong.

Taiwan Province Province, China: According to the collection standard of property tax in Taiwan Province Province, the annual tax on houses over 144 square meters will be about 0.8%- 1.5%/ year.

Singapore: All properties are collected by Singapore Inland Revenue Department. The property tax rate of self-occupied property is 4%, and that of other types of property is 10%.

Japan: Japan's real estate tax mainly includes real estate purchase tax, fixed assets tax, urban planning tax, registration license tax and so on. And inheritance tax and gift tax. The standard rate of fixed assets tax is 14%.

South Korea: The country's property tax and comprehensive land tax have reached an astonishing 30%. In the next two years, South Korea may further adjust the real estate tax rate. Property tax and land tax will be integrated into capital gains tax, and the tax rate will be raised to 50% for the second house and 60% for the third house.

United States: Real estate tax belongs to property tax, and the tax base is a certain proportion of real estate appraisal value. At present, this tax is levied in 50 States in the United States, and the real estate tax rate of each state and local government is different, with an average of about 1% to 3%.

France: Property tax: For property owners, the fair market value is 3% per year (fair? Market? Value) tax. If the company rents its own property after renovation, it shall pay 15%-30% business tax according to 84% of the tax base. Tax basis includes: the rental value of the company's property or the rent paid by the company 16%.

(The above answers were published on 2014-07-11. Please refer to the actual situation for the current purchase policy. )

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