Some individuals in some cities first levy property tax to curb speculative buying

National relevant Ministries September 29 measures to consolidate the real estate market control results, promote the healthy development of the real estate market.　　Yesterday, the Ministry of Finance, the State administration of taxation on the real estate market tax policy adjustment to the reporter asked, said that the first part of the city to some of the individual owned housing pilot, the resumption of the levy of property tax, accumulated experience to gradually expand to the whole country.　　In order to curb speculative buying when it comes to the background of the adjustment of the deed of the real estate transaction and the preferential policy of individual income tax, the person in charge says that this is a big increase in house prices in recent years, especially in some large and medium cities. In order to further implement the State Council issued the "on resolutely curb the rapid rise in the price of some cities" notice, adjust the real estate transaction link deed and individual income tax preferential policies.　　The purpose of this adjustment is to ensure the residents ' basic living needs while rationally guiding the housing consumption and restraining speculative house purchase. The real estate transaction link deed and individual income tax preferential policy adjustment content is, will the individual purchase personal use ordinary housing half levy the deed adjustment for the individual buys belongs to the family only housing ordinary housing, halved levy the deed; Will the individual first purchase 90 square meters and below ordinary housing reduce according to 1% tax rate levy a deed, Adjusted for the purchase of 90 square metres of private housing for the individual and for the sole housing of the family, (a) the levy of a deed of 1% tax rate; The personal income tax will continue to be exempted for individuals who have been transferred for more than 5 years and are the only ones living in their homes. Taxpayers who sell their own homes and buy new homes within 1 years are no longer exempt from personal income tax,　　However, from October 1, 2009 (including October 1) to September 30, 2010 (including September 30) has been sold housing and has not yet purchased housing, and from the date of sale of housing in a year after the purchase, still can enjoy the original preferential policy. Property tax on individuals should be generally levied on the relevant person to say that the current property tax levy in 1986, belongs to the property tax category.　　Based on the general low income level of urban residents at that time, the provisional regulations on property tax of the People's Republic of China stipulate that all the Non-commercial property of the individual is exempt from tax. In recent years, with the deepening of the housing system reform and the increase of residents ' income, the commercial housing market is becoming more and more active, reforming and perfecting the real estate tax system, it is necessary to recover the property tax for all the individual housing, which is beneficial to adjust the income and wealth distribution of the residents, To promote economic structure adjustment and land conservation and intensive use, to guide individual reasonable housing consumption. From the international experience and fair, normative point of view, the property tax should be levied on all individual housing. However, given the complexity of the reform, it is proposed to pilot some of the homes owned by individuals in some cities, resume the levy of property taxes, and gradually expand to the whole country after accumulating experience.