The real estate tax levy is on the surface. On the morning of March 7th, the thirteen session of the National People's Congress held a press conference on "financial and tax reform and financial work".
At the meeting, Shi Yaobin, the CPPCC National Committee member and the Vice Minister of finance, introduced that according to the central decision-making and deployment, the budget committee of the Standing Committee of the National People's Congress, the Ministry of Finance and other related parties are drafting and perfecting the draft legislation on real estate tax. During the process of promoting this reform, we find that most countries have implemented the real estate tax system. There are some general institutional arrangements. We will pay attention to the characteristics of the general institutional arrangements, and design the real estate tax system according to China's national conditions. Shi Yaobin said for example, such as China's real estate tax system, with integration of related taxes, and reasonably reduce the real estate construction in the aspects of the transaction tax burden, let the real estate tax system more reasonable and fair, it can play a role in raising revenue, can also play a positive effect of income distribution, promote mediation social justice.
"The real estate tax involves the vital interests of almost everyone." Shi Yaobin introduction, from the historical point of view, the real estate tax has a long history, originated in Europe, with the continuous development of the times, the accumulation of personal wealth, most countries have implemented the real estate tax system, tax system, tax is widely adopted by most countries, the main role is to regulate the distribution of income, personal wealth concentration, play the role of social equity and fiscal revenue. Looking at our country, Shi Yaobin said that the general idea of the implementation of the real estate tax is to promote legislation, fully empower and implement step by step, and is currently being designed, improved, and demonstrated at the same time.
In Shi Yaobin's opinion, all the countries in the real estate tax on the common institutional arrangements include: all commercial housing and personal housing will be in accordance with the tax assessment value; for all the countries in the real estate tax system has certain preferential system, make some standard deduction, or to the families, low-income families, special disadvantaged groups offer certain preferential tax; real estate tax for local taxes, the income attributable to the local government, with the income to provide public service basis; to determine the very complex real estate tax base, need to establish a complete tax collection mode, can make the real estate tax levy, the consent of the fair. Shi Yaobin said that in the drafting process of the draft legislation, the drafting departments will refer to these common institutional arrangements.
Centaline chief analyst Zhang Dawei believes that the current progress of the various point of view, real estate taxes fall at a faster rate, this tax is a comprehensive concept, which all have a direct relationship with the real estate economy tax belongs to the real estate tax, "in our country, the real estate tax may cover real estate business tax, corporate income tax, personal income tax, property tax, urban land use tax, city real estate tax, stamp tax, land tax, deed tax, farmland occupation tax". That is why, Shi Yaobin said, the implementation of the real estate tax system will be combined with related taxes.