Property Tax 0 and games

Property tax reform can not fundamentally solve the real estate market problems, if the hope of regulating house prices on the property tax levy, it can only be a trifles error judgment Wen/This newspaper reporter Pambo the Ministry of Finance and the IRS officials on the property tax reform, once again clear the real estate tax "must levy" expectations, The collection of personal housing, which has been brewing for years, is gradually approaching.　　In the current housing prices to become a national "heart" background, the real estate tax has been given too many regulatory implications, but careful scrutiny down, have to admit that the adjustment of income distribution, improve the local tax system is the real estate tax is the original meaning, but the real estate tax to regulate the price is trifles. Both supply and demand of the "0 and game" the root cause of the rise in house prices is total demand greater than the total supply, to stabilize prices is nothing but two strokes, restrain demand and increase supply.　　From the demand side analysis, the current total demand for housing from the living demand and investment, speculative demand, the proportion of three types of demand can not be measured, but it seems to be not too "cold" property tax.　　Specifically, because of the rigidity of the demand for their own properties, it is difficult to be affected by the property tax, and in recent years it is the large "group" of the Year of concentrated marriage, the demand for housing is at the peak. Moreover, under the current low interest rate and even negative interest rates, people desperately need to find a way to preserve and increase the value of their family assets. In recent years, property investment has become an important area of the people's asset allocation because of its low risk, high income and high leverage.　　Just imagine, as long as the annual price rises significantly exceed the property tax rate, in the absence of other alternatives, people will still think that buying a house is a sound investment choice. For speculative demand, it is well known that speculators have always been the way to operate fast forward, in the housing market for less than the pattern, the tax on property taxes will almost certainly be transferred to the next home.　　And as a holding link tax, the real estate tax will not be too high, the current real estate transactions in China's business tax rate of 5%, not to fight speculation, property tax rates are much lower, the role of the fight against speculation is rather limited. From the supply side analysis, the levy of real estate tax can increase the local tax source, for the construction of the protection of housing funds, undoubtedly to increase supply has a positive significance.　　But can not be ignored is that the real estate tax is almost impossible to generally levy, which means that the real estate tax in a very long period of time can not become the main source of income, and China's local fiscal "invisible deficit" is quite large, the tax levied on real estate taxes is far from water difficult to solve thirst.　　From the above analysis can be seen, if the current levy of property tax, will make buyers and sellers more like in the "0 and game."　　0 and the game refers to a game in which the player loses and wins, one side wins is the other party's loss, the total score of the game is always zero, 0 and the principle of the game is widely concerned, mainly because people in all aspects of society can be found with 0 and game similar situation, the victor's glory behind often hide the bitterness and bitterness of the losers. In situations where neither demand nor supply has changed much, theThe real estate tax will only be mixed in housing prices, and ultimately the most likely outcome is borne by the buyer.　　In this way, not only does the property tax not be able to stabilize the role of housing prices, but will lead to continued rise in housing prices, can not end. Therefore, whether it is to restrain demand or increase supply, the property tax has a limited effect on the regulation of house prices, and the psychological deterrent effect of home buyers is much greater than the practical significance.　　If hastily issued, the tax burden is limited, more likely to become a "bad out", the price of a new round of speculation in the header. As Yumberchin, deputy director of the Treasury's tax administration, said earlier, "property tax reform cannot fundamentally solve the real estate market problem".　　If the hope of regulating housing prices on the property tax levy, it can only be a trifles error judgment. From "0" and "to" the "Total Win" 20th century, the human experience two world wars, rapid economic growth, scientific and technological progress, global integration and increasingly serious environmental pollution, 0 and game concept is gradually replaced by the idea of winning. People are beginning to realize that the benefits are not necessarily built on the basis of being derogatory. Happy endings are possible through effective cooperation.　　But from zero and the game to win, requires all aspects to have the spirit of sincere cooperation and courage, in cooperation do not play smart, do not always want to take advantage of others, to comply with the rules of the game, otherwise the situation will not win the benefit of the eventual loss of the partners themselves.　　Therefore, the imposition of real estate tax, to achieve "a total win" is the return of the heavy hope. First, we must establish a reasonable levy standard. The housing tax reform should not increase the living costs of ordinary people. At the present stage, the emphasis of the property tax reform is the tool and means of the real estate regulation. Therefore, the foundation of property tax reform should be based on not increasing the living costs of ordinary people. The state hopes to increase the share of tax revenues, reduce speculative and irrational elements, and lead the market to more return to its own needs and improve demand.　　Therefore, the tax rate should be greatly increased, fully reflect the "chaotic use of heavy" intention, so that more than a set of properties of the object to pay a higher investment speculative costs, so as to produce a speculative demand for investment squeeze effect. Secondly, we should reasonably determine the basis of tax accounting. Many of the world's mature market economy countries and regions have chosen to "real estate at a certain point in the open market value" as a tax basis for housing tenure. As China is in the rapid development of the real estate market, the price of real estate has changed a lot over the years, so it is necessary to evaluate the price of the object regularly. As for the use of evaluation value as the basis of tax, many experts and scholars have put forward such a kind of concern: "In China's existing real estate valuers number, the annual tax base is the" impossible to complete the task, "the existing amount will take three years to assess the end. Admittedly, this method of calculation is logically correct. However, based on the experience of real estate assessment in the past 20 years, if the use of batch evaluation is fully able to meet the large tax base, a wide range of assessment needs. At present, some evaluation companies and some evaluation agencies haveThe automatic evaluation system of stock room is established, which can realize scientific and efficient batch evaluation with the help of this system.　　Therefore, it is not an "impossible task" to evaluate the value as a tax basis. Finally, we should establish and perfect the real estate information system. The establishment of a sound real estate information system is the basis for levying real estate tenure tax. Based on the construction of Urban housing information system and housing registration data, the network and basic database of three-level housing information System in department, province and City should be established, and the basic information and dynamic changes of individual housing should be fully grasped. According to the requirements of the Ministry of Housing construction, by the end of 2010, the National provinces (districts, municipalities) to establish a basic housing registration information system.　　At present, the Shanghai municipal Government has approved the establishment of the Shanghai Municipal Housing Status Information Center, which is a real estate tax reform is an important basic work. In the real estate market regulation is very busy, the real estate tax reform as a sharp weapon launched, it should play a desirable effect.　　Therefore, it is clear that the design concept of the current real estate tax reform, grasp the key links, I believe that the real estate tax reform will play a decisive role in this round of property control. The symbol of the success of real estate regulation is not a long-term market standoff, this long-term wait-and-see standoff on the real estate market parties and macro-economic damage is very large. The success of real estate control is whether it can gradually squeeze out investment speculative demand, so that the real estate market is restored to the healthy development based on effective supply and effective demand. If the current restriction policy succeeds in curbing speculative demand for investment, then the success of the property tax reform can effectively squeeze speculative demand out of investment.　　Real Estate regulation can achieve success!　　It should be said that the comprehensive property tax on individual housing is in line with international practice, and it accords with the general direction of reform, can transform the "land finance" mode of the local government, return to the origin of "tax finance", and perfect the tax system of income tax, commodity tax and property tax pillars. Therefore, on the issue of "real estate tax", we must proceed with the prudent implementation of the "0 and the game" under the premise that both the buyer and the seller and the Government and the social parties can achieve "a total win".