Travel tax is an unexpected controversy over the housing tax warm-up

-Our correspondent Zhu Yu the unexpected criticism and controversy over the travel tax.　　Similarly, as a property tax category of real estate taxes, although not yet officially born, but has been able to travel tax from the "encounter" to see the possible "dilemma", the difficulties of its introduction must be Stadion. Recently, the NPC Standing Committee announced the views of the public on the Travel Tax Law (draft) through the Chinese large network.　　In the one-month period, the Chinese network received nearly 100,000 public comments, of which more than half of the views required to revise the draft, reduce the tax burden.　　The Travel Tax law (draft) causes the social high concern, the public participation degree unprecedented upsurge, manifests the social public politics consciousness enhancement, also reflects in our country property tax near "the blank" situation, each time increases the tax behavior to the resident estate is a serious challenge. The question of the travel tax Law (draft) concentrates on the following points: according to the discharge of emissions can not reflect the nature of the property tax, the levy cannot reflect the purpose of energy-saving emission reduction, tax is too high, tax exemption policy unreasonable, and other taxes coincide　　One of the most challenging is the failure to embody property taxes. Some netizens believe that if the travel tax is positioned as a property tax, the purpose of legislation is to regulate the gap between the rich and the poor, should not be based on car emissions but should be based on its value, the higher the value, the more tax.　　If according to the draft stipulation, take the vehicle of the displacement 1.8 as an example, buys the Chery less than 100,000 yuan, buys the Audi in 300,000-400,000 yuan, but must bear the same tax burden, has unfair. The question of the travel tax law is also the focus of the property tax debate. But it is much less difficult to levy a tax on the value of a vehicle than a property. The car basically does not exist the issue of appreciation, according to the purchase price using a uniform depreciation method, due consideration of the use of life, mileage and other factors can be framed evaluation value of the interval. And now the second-hand market is very developed, there are quite a number of professional used car evaluation agencies, the government can also purchase services through the evaluation of business outsourcing.　　In terms of the levy, the travel tax can be levied uniformly during the annual inspection, and the proportion of evasion will be minimized. Judging from the property appraisal, it is far more complicated than the travel. House of the same age, even if a street apart, the value of the assessment gap may be 100,000 yuan. In addition, some properties also have higher value-added, such as education and housing, medical housing, evaluation is very difficult. From the viewpoint of levy, the tax structure which is the main part of the circulation tax in our country makes the current method of taxation mainly aimed at the enterprise, the tax authorities are accustomed to serving the enterprise, and the individual has not yet developed the habit of taxing the tax authorities; the tax authorities lack the resources and the means to identify each property, especially the owners of a large number of vacant houses,　　How to ensure that the property tax should be collected and collected.　　Travel tax can not be completely levied according to the assessment value, the imposition of a broader, more difficult property tax can be achieved? The technical difficulties are outstanding, but the demand of our country to establish the property tax system is more and more urgent. At present, the role of tax in regulating income distribution and narrowing the gap between rich and poor is becoming increasingly important and more prominent.It is a general trend to build property tax system in tax structure. The legislation of the travel tax should be a good warm-up for the establishment of the property tax system, so as to pave the way for the future reform of real estate taxation and to prepare the public consciousness, so as to prevent the present technical difficulties from adopting a simplistic approach and damaging the fairness principle of the tax law. At the same time, the Government should be widely publicized, strengthen the function of property tax to regulate income distribution, dilute the function of organization income, use the increased tax to improve people's livelihood, and make use of it in a proper way.