The Three Sector Will Sign The Property Tax &Nbsp; Housing Is Expected To Be Classified Taxable.

After the eight ministries and commissions of the State Council issued a new round of regulation and control policies in September 29th,

Prior to that, Liu Haisheng, director of the Shanghai Housing Authority, explained the 12 regulatory policies of Shanghai. After the central government's policy is clear, Shanghai will accelerate the pilot work of the real estate tax reform.

The three sector's countersigning after the "eleven" long vacation means that the real estate tax pilot in Shanghai and Chongqing is already in the firing line.

In the future, the Levy of real estate tax on different types of housing is basically a foregone conclusion.

Countersigning procedure starts

On the first day after the "eleven" long holiday, the Ministry of finance, the State Administration of Taxation, the Ministry of housing and urban rural development initiated the signing of the relevant administrative regulations and documents of the real estate tax.

In September 29th, the eight ministries and commissions of the State Council issued a new round of market control measures to consolidate the achievement of curbing the rapid rise in housing prices.

In a series of measures, it is clearly proposed to accelerate the pilot work of real estate tax reform and gradually expand to the whole country.

Compared to the April 14th State Council executive office summary, "speeding up the study and formulation of a tax policy to guide individual reasonable housing consumption and regulating property income" has been replaced by "accelerated research".

The so-called "countersigning" refers to a draft of administrative documents. Before the publication, the relevant competent departments involved in the jurisdiction shall put forward their own opinions and make amendments after coordination. Generally speaking, after entering the signing stage, it means that the document will be issued formally.

On the evening of October 13th, the China business newspaper asked the official of the Ministry of housing and urban rural development to verify the case. The official who did not want to be named did not deny that the specific time would be in accordance with the unified work arrangements of the State Council.

Another reporter has learned that at present, Shanghai and Chongqing's real estate tax reform pilot projects have been reported to the Ministry of finance, the State Administration of Taxation and the Ministry of housing and urban rural development.

According to sources, the three sector's real estate tax policy was signed, including the revision of two pilot projects in Shanghai and Chongqing.

At the same time, reporters learned that, in addition to the two pilot projects in Shanghai and Chongqing, the State Administration of Taxation has also produced a pilot scheme for real estate tax reform.

Nie Meisheng, President of the National Association of industry and commerce housing industry association, also confirmed that the pilot reform of real estate tax will start in a few months.

Reporters learned that during the eleven long holidays, Shanghai promulgated the 12 implementation rules for the implementation of the new round of regulation and control policies. Liu Haisheng, director of the Shanghai Housing Authority, explained the "active preparation of real estate tax reform pilot" in the interpretation of these policies. After the central policy is clear, Shanghai will accelerate the pilot work of real estate tax reform.

The closing of the three sector countersigning will mean a pilot reform of the real estate tax in Shanghai, or will soon start sailing.

Taxable trend

Prior to that, the early stage of resuming the collection of urban real estate tax to housing was mainly carried out by the Ministry of finance.

Since March 2010, the Ministry of Finance and taxation, the local taxation department, has begun revising the Provisional Regulations on urban real estate tax promulgated in 1986 (hereinafter referred to as the provisional regulations), and abolished preferential treatment for urban housing exemption from town real estate tax.

At present, the revision of the provisional regulations has basically been completed.

The Ministry of Finance confirmed that the Levy of real estate tax on large apartments, non self occupied and high-grade housing is the basic spirit of revising the Interim Regulations.

After eleven long holidays, the Ministry of Finance issued a public explanation of real estate tax policy in the way of "answering reporters' questions," the responsible person said, "it is necessary to levy tax on housing recovery".

Reporters learned that, in the process of countersigning the relevant policies of real estate tax in the three sector, the classification of residential types has also been revised. The classification of residential categories such as villas and large apartments will appear at the central level and related to the real estate tax.

Shanghai and Chongqing reported to the three sector of the pilot scheme, basically involving large units, villas and other residential categories.

"In order to achieve the purpose of protecting the demand for self occupation, the pilot local local government may draw an exemption area or exempt from the number of units according to the per capita living space of the local area, but the possibility of adopting the exemption area is more likely."

The former source told reporters.

An authoritative expert who does not want to be named in the school of Finance and taxation, Central University of Finance and Economics, said in an interview with reporters that, according to the principle of paying taxes on resource occupancy, according to the different degree of land resources occupied by the housing category, the tax burden of different tax rates may be fair, but the per capita occupied area must be carefully calculated and the composition of family members should be summarized.

Yin Boqin, deputy director of the Ministry of Finance and taxation, once at the end of the launching ceremony of the national tax law competition, pointed out that the real estate tax could consider the differential tax rate in response to inquiries from reporters.

But as of now, the situation of journalists has shown that the central government will not set a tax rate on the basis of "one size fits all" in the case of a pilot yet to be launched. It will depend on the circumstances of the pilot cities. At present, the industry estimates that the tax rate of the pilot scheme in Shanghai should be around 8/1000.

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Summary of classification experiments

Reporters learned that at present, the three ministries and commissions of Shanghai and Chongqing's real estate tax reform pilot scheme is two different programs.

According to the current situation of the three sector, it is possible to allow the two places to conduct a pilot study on the real estate tax reform in different ways, including the core issue of whether the real estate tax is assessed on the basis of the original value or assessed by the assessment value.

Nie Mei Sheng also confirmed this statement.

As a former official of the Ministry of construction, Nie Meisheng, President of the National Federation of industry and commerce, and the China Real Estate Association under the Ministry of housing and urban rural development, are the main intelligent agencies of the central government to introduce, revise and revise real estate policies.

"Two cities in Shanghai and Chongqing actually put forward two different ways to collect and assess the value of real estate.

The foregoing sources revealed.

The so-called original value levy is based on the property value of the purchase invoice as the basis for taxation. The advantage of this method is that it is easy to operate. The drawback is that it is difficult to calculate the value of real estate that has experienced a substantial appreciation in a certain period of time.

The so-called assessment value can solve the problem of the value of real estate after appreciation, but the problem is that the workload of the assessment is huge and it is difficult to complete in a short time.

"Only after a trial period can we better summarize and push the whole country.

In the process of promotion, local governments will choose the mode of Shanghai, Chongqing or the State Administration of taxation according to the situation. "

Nie Meisheng told reporters in a recent session of a forum.

As for this statement, the officials of the Ministry of housing and urban rural development said it was not easy to comment.

Earlier, after the launching of the national tax law knowledge contest, Yin Boqin, deputy director of the Ministry of Finance and taxation, told reporters about the tax base question of the real estate tax. He said that the tax base for the collection of urban real estate tax could be assessed with the assessment value and the differential tax rate.

Prior to this, in a forum, Gao Peiyong, director of the finance and Trade Institute of the Chinese Academy of Social Sciences and tax expert, said in an interview that the real estate tax in the future will be assessed according to the assessment value, that is, the market value, which is more reasonable.