Kang: Property tax can be levied on luxury villas

In the face of the reality of high housing prices and the recent property tax in Beijing, Shenzhen, Chongqing and other key cities to levy rumors, property tax levy again received unprecedented attention.　　This newspaper on related issues interviewed the Ministry of Finance Science Institute Director Kang. Property tax is very necessary to ask: At present, the levy of property tax has aroused heated discussion, whether the imposition of property tax is the focus of controversy.　　What do you think of this?　　A: I think it is very necessary to levy a property tax, the significance is also very important, at this stage is the introduction of a property tax can operate the time. First of all, property tax is one of the pillars of China's socialist market economy system construction and the indispensable local taxation system in the overall reform. Levying a property tax can enable local governments to get a large, stable, with their own functions to carry out the continuous "rising tide" type of growth of the pillar source, so that its efforts to improve the investment environment in the area, improve the level of public service, and its own financial resources to build an internal fit, so that the endogenous formation of the transformation of government functions, long-term behavior of the　　and to promote fiscal, administrative and other aspects of the overall reform of the deepening and gradually in place, and thus improve the local government too much focus on business and extensive expansion, too dependent on leasehold "land finance" these short-term activities. Secondly, in the real estate sector to levy property tax, the real estate supply and demand of both sides to form an economic parameter and tax burden constraints, the positive effect of such a urbanization in China, land scarcity is very high, the real estate market fluctuations in the impact of the economic life of the country,　　deserves special attention.　　The positive effect has 3 aspects: what positive effects will the levying of property tax have?　　A: In particular, the positive effect of levying property tax has 3 aspects: first, it can increase the demand proportion of small and medium-sized huxing in the housing market, which is conducive to the intensive use of land to promote the healthy development of urbanization and the transformation of economic growth mode.　　Second, can reduce the vacancy rate of completed housing, active rental market, improve the efficiency of the allocation of real estate resources in society.　　Third, can promote real estate investment, speculative behavior convergence, to reduce the housing prices too fast rise and lead to market fluctuations in the possibility of promoting the real estate industry long-term healthy development. At the same time, it is also in China to play the role of redistribution of property tax is indispensable to regulate the tax.　　In the real estate sector to levy a property tax, the objective will be to increase the number of apartments, high-grade housing high income tax, the funds raised to help low-income groups, the redistribution of regulatory role for our country to promote the rationalization of income distribution related system construction, practical significance, social demand is urgent. There are no hard obstacles to the levy: some people believe that the purchase of a house has been paid to the government one-time 70 years of land transfer, Levy property tax is repeated levy, there are legal obstacles.　　What do you think of the feasibility of levying a property tax? A: This worry is not necessary. China has introduced the "land transfer" in the reform, its nature is the price of land use rights, that is, by virtue of the owner of the right to use holdersThe property tax, which is the nature of the legal burden that the holder of the right to use in the immovable property is required to pay, by virtue of the political power of the social administrator. "Rent" and "tax" can be reasonably matched, parallel relations, there is no so-called insurmountable "legal obstacles" and "repeated collection" problem. In the past few years, the land transfer gold production price is higher, and once the introduction of property tax, the generation price will be due to traders expected changes and relatively low, the difference between the new and old property is not a hard barrier to levy property tax.　　We can completely design the "old real estate" and "new real estate" different tax differential treatment approach. Moreover, the imposition of property tax needs of the registration and protection of property rights, tax base assessment, information management and communication, tax collection and other aspects of the professional strength and conditions, and can not be a reason to deny the feasibility of levying this tax. China's relevant departments have been in 10 places for several years to carry out the evaluation of property tax base simulation and related work pilot, the test will include such a problem solution.　　There are no hard barriers to related information systems, personnel training, evaluation software, and collection management. In addition, the levy of real estate tax in the market economy countries have accumulated many years of experience, China can be combined with the national conditions and practice, the absorption and the formation of "after the advantage."　　Of course, in recent years, China's "small property", the history of the formation of the "rent" and other issues, is not in other countries, need to be safely dealt with, but in the matching reform, these are can be designed to plan solutions, and gradually rational solution.　　Consumer housing can not consider the actual levy asked: can specifically say that there are some solutions to solve these problems?　　A: The levying of property tax, not seeking step, should strive to set up and launch the basic institutional framework as soon as possible, and focus on "gradual" in the design of the scheme. First, the relevant departments should study the formulation of a property tax in China, the proposal of the name of the tax in the scheme is stated as "real estate tax".　　The design of the tax system should be matched with the requirements of the reform and the real estate industry to strengthen policy rationality and carry out rational planning.　　Second, actively solicit public, experts, the views and suggestions of various interest groups, reasonable guidance of public opinion for rational and healthy discussion, at some key points can be taken to strengthen the communication of transparency and different views, to inform the "idling" pilot areas of the situation, to enhance the understanding of this important reform and recognition.　　Third, the proposed implementation of the initial stage, the general consumer housing does not take into account the real levy, those who are easy to determine the management of independent villas, luxury apartments can be first-hand, such as a certain area below the "residents of a residential home" to implement the never-true levy, is also considered. Four, should uphold the sense of urgency to actively organize the necessary personnel training, international exchange, the experience of communication and other activities, for the introduction of our property tax to be as comprehensive and adequate preparation.