How to "collect" real estate tax according to the assessed value?

In the discussion on the landing of real estate tax, a new signal conveyed by the above article is that "real estate tax is levied on industrial and commercial real estate and personal housing according to the assessed value". The so-called evaluation value refers to the market evaluation value of the house, not the original value of the house (that is, the price at the time of purchase).

Yan Yuejin, research director of the think tank center of Yiju Research Institute, said that from the above statement, "collection by evaluation value" is a tax on housing holding, which will take into account the real estate market based on the original value and existing value of the house. Systematically evaluate the value of the environment and similar properties around it, and then get the corresponding tax share. "In other words, the more assessed values are collected, the smaller the assessed values are, which is in line with the principle of taxation on holding links." Yan Yuejin believes that the positive answers to questions such as how to collect real estate tax indicate that the real estate tax reform is accelerating.

The method of taxation has been determined, but how to evaluate the house is still a concern of many people. "There will be a set of specific and professional evaluation methods." Kang Jia, member of the Chinese People's Political Consultative Conference and chief economist of Huaxia Institute of New Supply Economics, said that the tax base assessment of real estate tax has mature experience and the general idea of collection is relatively clear, but it is still too early to discuss many details.

Yan Yuejin believes that the real estate tax levy will consider the assessment value to be included in the scope of taxation, and there may be some deductions at this time. For ordinary people, considering the needs of replacement and living in different places, housing holding similar to ordinary people is actually not a big problem, and it will not even be included in the scope of taxation. For people who hold multiple houses, it is expected that there is a great possibility of taxation.

In addition, what is the realistic basis of the method of "collecting real estate tax according to the assessed value" is also a concern of the real estate industry at present. Dong Fan, director of Beijing Normal University Real Estate Research Center, participated in the counseling and examination of the first batch of real estate appraisers in China. In his view, it is still debatable whether the current real estate appraisal power can support the real estate tax work.