source: real estate Author: Lin Dongyue
there are rumors that the house will be the least valuable thing in the next 10 years, because The ensuing property tax content will be -
for families with two homes with a per capita building area of more than 80 square meters, it is regarded as a luxury housing consumption, and a real estate tax of 1% to 3% is levied per year on the market evaluation price, without a reduction of the amount;
family third housing, 4% to 5% property tax, and not There is a reduction in the amount of
Fourth homes and more homes, and 10% property tax is levied per year, and there is no reduction;
the provisions of the Provisional Regulations of the original property tax on the property tax of 12% for individual residences according to rent income;
all commercial housing, 12% property tax according to rent income per year;
commercial property tax is actually levied at 12% of the rent. Because of this, as soon as the news spread through the network, some people believe that real estate tax is so high that Lian brother must not have to admire the ability of the rumor - the false news is mixed with true content, how can we not make people believe it?
but the high simulation rumors, but also can not change the fact of rumor. Why? Jia Kang, the director of the former finance department of the Ministry of finance, has revealed the original intention of the reform of real estate tax many times, which is to adjust the gap between the rich and the poor, not to control the house price, and the second suite should be levied lightly. According to this purpose, the above tax provisions obviously do not conform to the original intention of real estate tax reform, and in practice, there is no feasibility of operation.
, according to the State Council No. 656, the Provisional Regulations on real estate registration have been formally implemented since March 1st. All cities and towns in the country must enter their paper property files into the electronic information base and establish a local housing information system. All the housing information systems in all the cities and cities in the country must be connected with the Ministry of housing and construction. No excuse should be postponed. The Ministry of agriculture will choose the two provinces to verify the registration of rural land.
in addition to the previous property tax started in Chongqing and Shanghai, our country has not taxed the housing sector. One of the reasons is that the registration of property rights is not in place. How many suites you do not know, how do you tax you?
an expert from the tax industry told Real Estate reporters that From the point of view of Taxation, the introduction of unified registration system provides tax basis for real estate in housing. This means that no matter when the property tax comes to the ground, real estate registration is at least the first step, so the tax on housing is by no means a "wolf."
Jia Kang previously said that the significance of the system of real estate registration must be comprehensive for the reform, development, long-term stability and sustainable operation of the whole country under the rule of law. But now it is only a "provisional regulation", which is within the component part of the regulatory system, and does not exclude more mature provisions in a number of years, or even a "real estate registration law", which will be a dynamic and gradual process.
so, as the real estate registration system is becoming more and more mature, the control of tax sources will become more and more stringent, which provides a great convenience for taxation. The only uncertainty is the tax timetable. Jia Kang previously said that the registration of property rights in 2015 is very difficult to complete, there are media reports, in 2016, the urban area to complete real estate registration, all the urban and rural registration completed in 2018. If before the end of 2016, the National People's Congress finally approves the legislation of the real estate tax to make the sector also tax, then the 2017 is to execute the problem according to law, not to expand the scope of the pilot.
that is to say, after the real estate registration began in March, the real estate tax is not likely to be set up, registration can not be completed overnight, and tax can not be achieved overnight. Sitting on the house of countless "house elder brother" and "house elder sister", we can prepare for the rainy day.
ordinary people whether or not to pay taxes, how many taxes? If a family has two homes in different cities at the same time in the country, do you want to pay the house property tax? The family is the parents, the set is the working place, the two sets need to pay taxes?
according to Jia Kang and other participatory policy design and formulation The information disclosed by the officials shows that the possibility of the first house exemption is very great. Even if the house is a luxury house, the second houses may be levied on the property tax.
the tax rate of third or fourth houses is not likely to be adopted as the previous one, and more likely to be a fixed tax rate, in order to achieve the "problem of regulating the social gap between the rich and the poor", which Jia Kang envisages. Otherwise, the rich are selling the house, and how to adjust the gap between the rich and the poor through the property tax?
Jia Kang said before, the future real estate tax burden should be slightly higher than the Shanghai and Chongqing, and the scope of coverage will be a little bigger.
Shanghai has launched a pilot scheme to levy property taxes on some individual housing. The applicable tax rate is tentatively set at 0.6% of the newly purchased housing in this city, which is newly purchased by the residents of the city in this city and belongs to second or more families of the household and the residents of the city.
the three expropriation subject of the Chongqing house property tax is to levy taxes on the single house, regardless of the stock room or the incremental room, and the high grade apartment which is more than two times the local average price; for the "three non personnel" in Chongqing, no residence, no work, no investment, and more than two sets of property purchased in Chongqing. Housing, from the beginning of the second set to levy property tax. Real estate, which is 2 to 3 times the local average, will be taxed at 0.5% of the real estate value, and a property of 3 to 4 times the local average price will be taxed at 1% of the real estate value; 4 times the tax rate at 1.2%.
according to Jia Kang and other tax policy makers, combining the pilot situation in both Chongqing and Shanghai, we can expect that the real estate tax, which will be launched in 2017 or later, may have such features:
first, the first suite can be basically exempted.
two is a great possibility for second apartments to be levied lightly.
three is to enjoy the more public services, the more taxes, the first and second city property tax burden will be more than three or four line cities;
four is the high possibility of high housing expropriation.
five is the exaggeration that the tax rate is not likely to be like the rumor mentioned at the beginning of this article. To avoid increasing the tax burden on the people, the possibility of a tax rate of more than 3% is very small.
this way, we can basically understand what the future real estate tax will be like. There are four or five houses and even ten sets of houses, but there is a possibility of exempting them. There are four or five houses that don't worry too much about the bankruptcy of taxes. If there are only one or two houses, you don't have to worry about your own home tax.
from the current situation, the real estate tax in the future should be affordable by most people. It is precisely because of the existence of the real estate tax, the future housing will become less and less.