Property fee taxation system

The continuous rise in housing prices has worried the public, and people have constantly put forward suggestions to levy property tax to stabilize housing prices. Recently, the voice is very high, and some people have begun to predict the specific time for levying property tax. Many people hope that the property tax will make hoarders "affordable" and thus achieve the purpose of curbing housing prices. However, levying property tax is not so simple, and there are still many problems to be overcome. The most direct question is, what is the basis for the collection of property tax? It has been suggested that according to the housing area, the larger the housing area, the more property tax it bears, which sounds reasonable. However, if it is levied on this basis, a set of 120 square meters housing located outside the city's fourth ring road will pay 50% more property tax than a set of 80 square meters small-sized housing located in the city center. However, the price of small-sized houses located in the city center may be much higher than that of 120 square meters houses located outside the Fourth Ring Road. Is it fair to calculate the tax burden only by area? After all, people living outside the Fourth Ring Road bear much higher transportation costs than those living in the city center. In addition, two families with the same housing area, the former may be three or even one person, and the latter may be five or six people. It is obviously unreasonable to calculate the property tax only by the area calculation factor. In fact, few countries in the world levy property tax on the basis of area, and more on the basis of the market value of real estate and land. This is determined by the nature of the property tax. Many people understand that property tax generally refers to taxes, but to be exact, property tax is not a specific tax name, but a category in tax classification. So the property tax itself is also called property tax. Generally speaking, the purpose of levying property tax is to achieve fairness. The principle is that when taxpayers lack the ability to pay property tax, they can transfer the property to those who have the ability to pay taxes, which is conducive to improving the use value of the property and the efficiency of economic operation. Therefore, the tax basis of property tax is based on the market value of the property rather than the area. Of course, there are some unusual practices. For example, California taxes according to the cost of real estate. But no matter which calculation method, there is a core, that is, the value of real estate (including market value and non-market value). This is the common practice of most countries that levy property tax, and it is estimated that China will also adopt this international common way. The problem is that the market value is calculated through evaluation, and it is in this crucial link that one of China's weaknesses-the lack of a clear property rights system-is exposed. No matter from the taxpayer of property tax or the specific tax arrangement, a clear and sound property right system is needed as the basis. Professor Wang Xguo, assistant to the president of China University of Political Science and Law and dean of the School of Civil and Commercial Economics, suggested that it is urgent to establish a series of relevant laws and regulations, especially the real estate registration system, after the promulgation of the Civil Code, otherwise the property rights of houses will be unclear, and the introduction of property tax will become a castle in the air. From this perspective, it is very important to improve the property right system as soon as possible for the future property tax levy. Obviously, the introduction of property tax first needs to lay a solid foundation from the legal level, and legislation cannot be completed overnight. Obviously, the introduction of property tax is urgent. In fact, even if the property tax is based on a sound property right system, the evaluation of housing value is still a big problem. To levy property tax, a clear evaluation standard must be formulated and then evaluated by a special institution. Many countries in the world that levy property tax have set up separate real estate tax base evaluation departments. But can we copy this model directly? How big an evaluation agency does it need to set up to accomplish this mission? In addition, it will also face a series of very complicated practical problems: can a department with complex evaluation achieve fair evaluation? How to prevent appraisers from abusing power for personal gain? If the tax department overfulfils its own tasks, will it increase the burden on the people by taking advantage of the assessment? What should I do if the cost is too high in the process of real estate market value evaluation? What if the public doesn't approve the evaluation results? What kind of relief mechanism should be adopted to meet the interests of these people and ensure the fairness they expect? Also, how to deal with the price changes in the evaluation process? Take Shenzhen as an example. The value of the house appraised five months ago has appreciated by more than 50%. Those who participate in the appraisal in the later stage will obviously suffer. This series of problems have to be faced by our country, and some problems are still difficult to solve in a short time. In addition, the levy of property tax is not directly related to housing prices, or even completely different fields. The former belongs to the category of public finance, and the latter belongs to the category of market economy, which is far from each other. In this sense, levying property tax is against the essential characteristics of property tax in terms of the design itself to curb housing prices. Therefore, the levy of property tax can not be quick success and instant benefit, and the requirements for various preparatory work can not be relaxed because of the urgency of curbing housing prices. Related topics in shanghai securities news: It is inevitable to levy a retention tax on large-sized houses [Editor's Note]: The Ministry of Construction, the Ministry of Finance and State Taxation Administration of The People's Republic of China have put on the agenda and may issue it after April next year. The collection scope may exceed 120 square meters. The purpose of taxation is to "encourage and guide self-occupation demand, limit investment demand, curb speculative demand, and increase the supply of small and medium-sized dwelling houses." Knowledge Tip: What is property tax? Property tax, also known as "property tax" or "real estate tax", is mainly aimed at real estate such as land and houses, and requires its owner or lessee to pay a certain amount of tax every year, which will increase with the appreciation of real estate. 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. It is reported that the "property tax" will be first levied in Beijing at the end of this year or early next year, and then Shanghai, Nanjing and Guangdong will also be levied one after another. At present, there is no specific collection method. Editor's Note: At present, there is a serious contradiction between supply and demand in China's real estate market, and the demand for ordinary commercial housing and affordable housing as the market theme cannot be met. Driven by the pursuit of profit, real estate developers blindly build high-grade commercial housing, commercial real estate and luxury houses, and gain profits at the same time, which will inevitably lead to a crazy rise in house prices, which also provides space for investment speculators and increases the instability of house prices. At present, the fundamental solution to the problem of high housing prices is to strengthen the supply of ordinary commercial housing and affordable housing, give priority to ensuring land supply, and at the same time crack down on investment speculation. It can be seen that the regulation of housing prices needs to start from two aspects: demand and tackling difficulties. What is important now is to improve supply. At present, the means to improve supply are limited to administrative intervention and regulation, which does not conform to the development direction of market economy in the long run and also has efficiency loss. Therefore, in the long run, improving the means of economic regulation is the fundamental measure, and the improvement of the property tax in the retention link is the top priority.

Legal basis:

"Measures for the Administration of Property Service Charges" Article 11 If the contract system of property service charges is implemented, the composition of property service charges includes property service costs, statutory taxes and fees and profits of property management enterprises. The implementation of the property service fee reward system, the property service funds received in advance include property service expenditure and property management enterprise remuneration. The composition of property service cost or property service expenditure generally includes the following parts: 1, the salary of management service personnel, social insurance and welfare expenses drawn according to regulations, etc. 2, the daily operation and maintenance costs of * * * parts of the property and * * * facilities and equipment; 3, property management area cleaning costs; 4, the property management area greening maintenance costs; 5, property management regional order maintenance costs; 6. Office expenses; 7. Depreciation of fixed assets of property management enterprises; 8. Part of the property, facilities, equipment and public liability insurance fees; 9. Other expenses agreed by the owner.