The Academy of Social Sciences recommends a full levy on real estate tax
5 days, the 2011 real estate Blue Book published by the Chinese Academy of Social Sciences, "China real estate development report No.8", pointed out that in the period of "11th Five-Year", China's land finance boosted land price, house price, and the structure of real estate tax and fee was unreasonable. It has basically become the consensus of all parties. The resources of urban construction land are limited. From the point of view of national governance, land finance is not sustainable. In the period of "12th Five-Year", the income source of local government needs to be realized by perfecting the structure of tax and fee, adjusting the tax base and so on.
first, we need to reform land finance. The blue book thinks that land finance, on the one hand, boosts land price and house price, and on the other hand, it is very easy to make local government produce short-term behavior of quick success and quick profit, and ultimately damage the long-term development of the city. In order to reform land finance, we need to co-ordinate and coordinate the relationship between fiscal allocation among different levels of government, financial rights and responsibilities, and gradually improve the local tax system and improve the tax distribution system.
secondly, integrate tax and fee in real estate development and transaction. The blue book believes that the current development of the real estate tax system and transaction links, taxes, fees and charges are mixed, and the tax burden is heavy. It is necessary to integrate and standardize the real estate taxes and fees, cancel unreasonable fees and improve the real estate tax system.
, once again, we must levy the real estate holding tax. The blue book suggests that the real estate tax thought of "heavy circulation and light hold" should be changed, the tax of holding links should be promoted, the tax base is calculated scientifically, the tax object is reasonably determined, and the property holding tax is planned under the framework of the overall tax reform.
finally, the blue book also suggests that at present, the pilot projects of real estate tax in Shanghai and Chongqing should be accelerated to the whole country during the "12th Five-Year" period. The Levy of real estate tax can not only increase local financial revenue, form a stable source of tax revenue, but also inhibit the rapid rise in house prices, adjust the income distribution gap, and achieve the effect of "the peak of the gap between the rich and the poor". Besides, it is necessary to clarify some basic principles of levying property tax. First, the collection of property tax should be comprehensively collected from the ad valorem price as an important means of income regulation. Second, it is necessary to demonstrate the exemption or levy points. Third, we need to consider the use of tax revenue, enter the financial circle, or subsidize housing for low-income groups.
the deputy editor in chief of the real estate Blue Book said that in the face of the rapid rise in house prices, the government has been increasing the regulation of the real estate market this year, and the more stringent regulation policy will be forced in 2011, and the regulation policy may extend to the stock market.