Beijing, Shanghai And Other Large And Medium-Sized Cities Property Tax Collection And Management Technology Conditions Mature

At present, Beijing, Hangzhou, Shanghai, Chongqing, Shenzhen and other big cities, as well as Dalian, Qingdao, Dandong and some other two or three line cities, the tax department has basically grasped the local real estate information and data, and the approved assessment price through real estate appraisal has also been used in the second-hand housing trading section, and the technical conditions for the Levy of personal property are basically available.

When will the property tax be levied, who will be charged, and which cities will go ahead? In the past two months or so, scattered information from the relevant ministries and commissions of central government and various regions will cause numerous discussions, and also let the real estate market fall into the overall stagnation of "volume and price leveling", and the A share market will therefore suffer a downward trend.

The core and difficulty of housing tax is assessment and collection.

Many experts who take part in real estate tax research and policy making think that levying taxes on Residents' personal housing, in addition to identifying tax elements such as taxpayers, tax base, tax rate, tax deduction, and so on, such as collection of real estate information, assessment techniques and preparation for tax collection are more complicated.

This reporter understands that at present, Beijing, Hangzhou, Shanghai, Chongqing, Shenzhen and other big cities, as well as Dalian, Qingdao, Dandong and some other two or three line cities, the tax department has basically grasped the local real estate information and data, and the approved assessment price through real estate appraisal has also been used in the second-hand housing paction links, and the technical conditions for the Levy of personal property have been basically possessed.

Participating in the expansion of reform departments

With regard to the reform of real estate tax, the reform of property tax is mainly initiated by the two Department of the Ministry of Finance and the State Administration of taxation.

According to the functions, we should draw up a tax reform plan, which is mainly responsible for the reform of the system at the institutional level, involving the technical level of collection and management, etc., which is headed by the State Administration of taxation.

In May 2009, the State Council approved the "opinions on deepening the reform of the economic system in 2009".

In addition to the Ministry of Finance and the State Administration of Taxation, the responsible department has added the Ministry of national development and Reform Commission, Ministry of housing and urban rural development.

In 2010, the reform idea was changed from the property tax framework to the real estate tax framework, that is, to achieve the purpose of levying personal housing tax through reforming the existing property tax.

At the end of May, the State Council approved the national development and Reform Commission's "opinions on deepening the reform of the economic system in 2010" and put forward "gradually promoting the reform of the property tax", and made sure that the work was carried out by five ministries and commissions, with the addition of the above four departments, the Ministry of land and resources was added.

"It is difficult to make substantial progress on Taxation of individual housing only by the finance and taxation department."

State Council Development Research Center Ni Hong day said that even if it is to understand the real estate information such technical problems, no other departments to cooperate, the tax department is difficult to grasp the comprehensive.

Therefore, taxation on individual housing is not only a matter of tax law, but also a problem of collection and management. "The tax system is well designed. If the collection and management is not implemented, the tax revenue will not fall."

The tax reform of personal housing is more difficult than the initial estimate. The inclusion of the NDRC is obviously aimed at enhancing the driving force of reform.

At present, the housing construction department grasps the basic information of housing construction and paction, and the Ministry of land and resources grasps the basic information of land.

If there is no assistance from the Ministry of housing and urban rural development and the Ministry of land and resources, real estate information acquisition, assessment, taxation and tax collection and management will face many difficulties.

To levy taxes on personal property, it is necessary to identify taxpayers, tax bases, tax rates, deductions and deductions. Such a system level reform directly involves the adjustment of rights between the government and the residents. The determination of the reform plan should take into account the interests of all sides, and if it can not be widely supported, reform will be difficult.

It is precisely because of the complexity and difficulty of the reform of the real estate tax system that the Department responsible for the reform of the State Council has expanded to five ministries and commissions from the initial Ministry of Finance and the State Administration of taxation.

In local areas, sector cooperation has also started.

At present, in Beijing, the municipal land tax bureau and the Municipal Construction Commission have established the real estate data sharing mechanism. The Municipal Construction Commission provides the information of the six major categories of real estate information at the beginning of every month. The land tax department will provide the information to the municipal construction commission by the deed tax (or duty-free) and housing rental tax registration information.