Property Tax Levy Drum gradually urgent related measures are still missing

The introduction of property tax, on the one hand to ease the current real estate supply and demand contradictions. By taxing property owners and increasing the cost of owning the property, will restrict the speculative behavior of real estate speculators, speculative buyers no longer buy a house, the original holding a number of housing will be squeezed out to alleviate the housing supply and demand contradictions; on the other hand, to a certain extent, can restrain the price, Levy property tax from the current "high cost of purchase, low use cost"　　To "buy low-cost, high cost" change, can make buyers rational purchase, prevent artificial speculation, control of house prices. Recently, the property tax debate has become increasingly white-hot, the "two sessions" on a regular occasion, representatives, members of the "Levy of property tax" appeal sound. In the previous Beijing "two sessions" on the city, the relevant officials said that Beijing will be the first to levy property tax at the end of next year.　　It can be foreseen that during the national "two sessions" this year, the discussion about "property tax" will become the focus of people's attention. "There are many operational problems in levying property tax in China, so it is expected to levy real estate tax at least after years, not too fast." "Finance and taxation expert Liu Yuzhang in the interview with this reporter said. This view has been recognized by many experts and scholars.　　The levy of a property tax, at least in recent years, is unlikely, says Lu Commissar, a senior economist at Societe Generale. From the experience of the developed countries, the Government generally imposes a tax on property owners and has a higher tax rate to curb investor demand. The "Property tax" wind again, and last year, China's housing prices "soaring" closely related. From the trend of China's real estate market, following the release of rigid demand in the first half of last year, speculative demand has become active again, which has been a factor driving up the price rise.　　To restrain speculative house purchase and promote the healthy development of real estate market has become an important aspect of China's real estate macro-control. In order to promote the healthy development of the real estate market, the Ministry of Finance and the State administration of taxation announced last December 23 the adjustment of personal housing transfer business tax policy, the exemption period "from 2 years to 5 years" adjustment, the housing turnover has brought a great impact. This year January second-hand housing market turnover "sharp drop", verify this. In addition, strict two-suite credit management, some commercial banks to abolish the first set of mortgage 70 percent interest rate concessions, the demand for housing has brought impact. The effect of the relevant policy measures has been emerging, the recent "wait-and-see" atmosphere looming, the housing market has been "fever." However, although turnover appears to "shrink", but house prices remain high, high prices even make the city "white-collar" are daunting.　　As a result, property taxes are again on the front desk. Liu Yuzhang told reporters: "The introduction of property tax, on the one hand to ease the current real estate supply and demand contradictions." By taxing property owners and increasing the cost of owning the property, will restrict the speculative behavior of real estate speculators, speculative buyers no longer buy a house, the original holding a number of housing will be squeezed out to alleviate the housing supply and demand contradictions; on the other hand, to a certain extent, can curb house prices, the levy of property tax from the current ' high cost of purchase, Use low cost ' to ' buy intoThis low, use high cost ' change, can make buyers rational purchase, prevent artificially hype, control house prices. In addition, it can solve the problem of the source of local financial revenue, Levy property tax, fully belong to local government, adjust local fiscal structure, make the distribution of central finance and local finance more reasonable. "Property tax discussions for many years, still in some areas of the pilot simulation of" idling ", has not been implemented nationwide, it can be seen that the levy of property tax faces many difficulties, involving all aspects of the interests. "Property tax before the introduction of large investment, the high cost of collection and management." Before levying a property tax, it is important to ascertain the real estate situation of each resident, and the initial preparation work will be much higher. After the levy, every 2-3 years to carry out a real estate value assessment, collection and management costs will be very large. Liu Yuzhang told reporters.　　In his view, not only the property tax management cost is high, and our country lacks the qualified and effective appraisal institution, lacks the appraisal talented person, the present appraisal number lacks the credibility. From the current China's housing market and land market, land transfer income is the main source of income of local government, which is the local government's enthusiasm for the levy of property tax is a major reason. As Liu Yuzhang said: "The local government has a lot of resistance." Now some local governments are land finance, rely on the transfer of land use rights to solve the financial source, fear of reducing or cancellation of land transfer to affect local revenue, the levy of property tax is not interested. "At the same time, Liu Yuzhang also said that China's land ownership and property ownership separation, land ownership of the country, property ownership private."　　In the future, property tax will be levied in accordance with the appraisal price of real estate, and the assessment price of the property includes both land price and house price, and it is unfair to tax the property owners uniformly. Liu Yuzhang that now whether the residents in the hands of the property, or developers for sale of the property and real estate owners retained land tenure contains a lot of land transfer money, the levy of property after the levy of land transfer payment is a problem.　　In addition, the property right structure of our country now is complex, have the public housing of enterprises and institutions, raise money to build houses, commercial housing, from building houses, peasant's Village house and so on various types of houses, this also increases the difficulty of levying property tax. It is because of the complexity of China's real estate market that the imposition of property tax can not be simple "one-size-fits-all", step. Therefore, Liu Yuzhang suggested that, first of all enterprises and institutions of industrial, commercial, Office housing Levy Property Tax, enterprises and institutions originally paid property tax, urban land use tax transfer over, change the tax, levy property tax.　　Once you have gained experience, you will be fully rolled out. In addition, the design and collection of property tax should also take into account the principle of fairness, taking into account the livelihood of the people. Liu Yuzhang that China should be based on the "quantity can tax" principle, for high-grade residential, more than a set of housing tax.　　The annual tax rate is about 1% to 3% of the current real estate price. However, some experts also hold different views on the role of property tax in curbing house prices. Zhiyong, a researcher at the Institute of Finance and Finance of the Chinese Academy of Social Sciences, says property tax and house prices should In the short term property tax may cause house prices to fall, but in the long run, bothIt doesn't matter.　　Some experts say that property tax is not a policy to curb house prices, the main purpose of levying property tax is to improve the property tax system and local tax system, adjust income distribution and increase local tax sources. The levy of property tax is not a simple matter, the lack of related measures determines that the introduction of property tax in the short term is not realistic. However, we also see that, although faced with many difficulties, but the levy of property tax is the general trend, the pace of the levy of property tax is getting closer.