Yi Xianrong what kind of real estate tax to just h | McIntyre Trucking

Yi Xianrong(CASS Finance Research Institute researcher ) real estate tax in Shanghai and Chongqing have the pilot year ,but from the market point of view, real estate tax to curb high prices play a very limited role .
People may ask ,why in the mature market effective tax system in China ,but the climate does not suit one. ?With Chinese specific national condition ,or with the introduction of the tax system ?In general ,in a mature market, the introduction of real estate tax ,it can play the following several aspects :the role of a can correct some defects of the current income tax ,tax evasion loopholes .
For example, the current personal income tax, unrealized capital gains as a result of practical difficulties in calculating pass ,do not take it as taxation scope .If not supported by the property tax levy ,the unrealized capital gains will be tax loopholes ,making the government part of the revenue loss from without remedy .
The two is to play the ability-to-pay principle, promote the equitable distribution of social income .Three is the property tax levy is and who gains who paid for the principle of Taxation consistent .
Because each country government spending ,national defense and public security expenditure is the most important one, and that these expenditures for the purpose was to protect people life and property safety .
Also, the construction of public infrastructure ,not only to economic prosperity,lunettes de soleil ray ban, also can make the property value .Four with the increase in population and economic development ,people owned property will continue to increase ,on personal property taxes for the government to provide rich and stable fiscal revenue .
Of course ,the property tax can improve capital market interest rates ,so that the production cost increase ,cause product and labor prices ,while a portion of the tax burden through the price rise and passed on to consumers ,to curb excessive real estate demand .
That is to say ,whether the real estate speculation or excessive demand ,real estate tax can play an important role .Generally speaking ,real estate taxation object confined to the land and housing .
In the calculation of tax ,real estate mortgage loans that liabilities shall not be deducted .And the real estate tax in most countries all belong to the local tax ,as the local government revenue is the most important part of .
The United States in 1996, local finance income 1 trillion,lunette de soleil ray ban,which accounted for more than 20% of real estate tax .According to all the existing tax system ,every land and housing are taxed, must according to the government periodically check the price to calculate and collect .
For tax purposes ,the government usually every stage will be on the jurisdiction of the real estate is a valuation ,this work is completed, each house should pay taxes have been based on the check price calculation .
This check prices ,in the next check prices before, no major accidents ,shall not change .The government in check real estate prices may have the following methods : one is the market transaction law ;two is the cost method ;three is the capital method .
For the above three methods, as Europe and the United States national real estate market is more developed ,market transaction law which are widely used ,especially for the residential valuation ,this method is more convenient .
No matter what kind of method ,for the real estate tax base is maintained, will use the clear legal provisions ,in order to reduce the real estate taxation arbitrary and unfair .National real estate tax a single tax rate .
At the same time ,as the collection of personal income tax ,real estate tax levy the same housing set preferences for certain relief .The preferential reduction and exemption of objects typically include :government agencies held by the housing ;religious ,educational ,charitable or non-profit organization owned housing ;residential and personal income is below a certain level or age is above a certain level held by the housing .
That is to say ,lunette de soleil,the real estate tax is not to hold the housing levy ,but the need for different use of the nature of housing ,to different income residents hold housing ,housing for holding many different is taken to differentiate between .
On the Levy of real estate tax, now society many people took it and gold of land sell together, that the purchase of housing, housing includes 70 yearsof land leasing money ,therefore the property tax levy is double taxation .
In fact ,land leasing and real estate tax .In the developed market economy countries ,the land is private, housing construction companies to build housing ,to buy land from private hands ,and this land purchases by the transaction price ,but the housing no one does not levy property tax .
But according to a variety of housing and the family tax vary ,even duty-free .This is why a fair estate tax key .However ,to levy the real estate tax needs some basic conditions ,one is informative for the real estate registration information (i.
e., each set of housing must have a clear record ,when born ,who hold ,the transaction price is how change etc.) ;the two is to use the scientific method of real estate cost valuation ;three is the government tax collection and management ability .
As the real estate tax base ,tax and other taxes and the relationship between ,between the central and local tax revenue distribution ,tax relief and preferential establish, only in these conditions ,the real estate tax can effectively ,and achieve the real estate tax to achieve the goal .
So ,to the introduction of real estate tax would have to conduct a comprehensive survey of existing housing ,lunettes de soleil pas cher,on the basis of this build housing historical archives .There is no housing history files ,real estate tax base and tax rate will not proceed with .
And then to establish a fair tax system of real estate ,in order to determine the different housing adopt different preferential tax relief .Then ,not only the existing second-hand housing market to mature, and to establish a scientific evaluation system of housing price .
If none of these conditions, only for the real estate tax levy and collection ,then the real estate tax system can play the role is very limited .In short ,in the face of huge real estate bubble ,to curb high prices ,the introduction of real estate tax of course is very necessary .
However ,the introduction of real estate tax must create conditions in the institutional arrangements ,must first to the national housing census was conducted ,in the laws and regulations to establish a fair tax system of real estate ,the real estate tax can play a role in .

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