What is the real estate tax? What is the real estate tax collection standard
4hw.com.cn: in recent years, the real estate tax has attracted much attention. The real estate tax is regarded as the general trend by the insiders. So many people don't know what the real estate tax is. How to collect the real estate tax? Let's have a look.
What is real estate tax
The real estate tax is a comprehensive concept, that is, all the taxes that have a direct relationship with the real estate economic movement process belong to the real estate tax. In China, it includes real estate value-added tax, enterprise income tax, personal income tax, real estate tax, urban land use tax, urban real estate tax, stamp tax, land value-added tax, investment direction adjustment tax, deed tax, farmland occupation tax, etc.
How to collect the real estate tax
Reference standard for the collection of real estate tax. In fact, this is clear before long ago, that is, the standard of property tax according to the value of housing assessment, that is, how much tax your house pays has the final say. The valuation may only be adjusted once in a few years. What will happen? For example, after the subprime mortgage crisis broke out in the United States, no one wanted to take out one yuan of Detroit's house, because the appraisal value is still very expensive, and hundreds of thousands of property taxes are required every year. So we are likely to have a similar situation. The house price has come down, but the appraisal value has not been adjusted.
How to collect the real estate tax is the most concerned question. Yesterday, the Ministry of finance gave the answer and made clear four points: 1. Industrial and commercial housing and individual housing are levied according to the assessed value; 2. Tax preference and reduction are given to special circumstances; 3. The income belongs to the local government; 4. A complete tax collection and management mode needs to be established. So it's very clear that all houses are taxed, which is the principle, but some tax relief measures will be given, similar to the starting point of individual income tax, but it's not too high. Should be in the national average level up and down, because the starting point of individual income tax is basically per capita income, so how much per capita housing area? According to previous statistics, the area is 40 square meters, while the per capita living area of urban residents is 32 square meters. So it's not sure which one to refer to. But it should not be higher than this standard. Exemption per capita is reasonable, but it is also very difficult to implement. The cost of taxation is not small. If the per capita exemption is to be given, there must be a high tax rate as well as a penalty tax rate. That is to say, if the tax rate of each apartment in the United States is 1%, the tax rate with exemption will be at least 1-2%, and the penalty tax rate of multiple apartments is likely to be increased to 3-5%. If you really have five or more than 10 suites, you will be basically bankrupt in one year.
What if I don't hand it in? The real estate tax can't be collected at home. You need to declare and pay it yourself. If you don't pay it, people won't rush you at home. You just need to make up and pay the late fee when you transfer the ownership. If there are a lot of houses that have been delayed for several years, it's possible that the late fee plus the property tax will be higher than the value of the house.
The impact of real estate tax is not so simple as controlling house prices. Standing on a higher pattern, it will become the main source of income for local governments and another division of financial power between the central and local governments. It is also the only way to solve the current problems of local funds and local debts. It is an important wealth shuffle to regulate income, so this matter must be stable, accurate and ruthless. House prices may not fall much, because falling house prices will also affect property tax revenue, but the liquidity of the real estate market will surely fall to the freezing point. That is to say, with the introduction of property tax, your house will be hard to sell.
Real estate tax can't be transferred out. There are various kinds of jokes on the Internet, saying that the real estate tax is afraid of anything, and the rent is going up. But this can only be a joke. The rent is determined by the income level of a city. It's not up to the landlord. If the landlord could have raised the rent, he would never be kind to you. The reason why the rate of return on rent relative to the house price is getting worse and worse is that the rent has reached the bottleneck of everyone's income level. I really want to rent a large house, but if you want me to rent 10000 yuan a month, I can earn 5000 yuan in total, so it's not that I don't want to, but that I really can't afford to rent. There is no property right mortgage for rent, so it can't develop any financial derivatives or add leverage. You earn 5000 a month. Dare the bank lend you another 5000? And you need to borrow 5000 a month, unless he's crazy. Because you have no ability to repay. So you can only rent 3000 houses. If 3000 houses are gone, you will choose to live in the suburbs. It's better to get up early than to get up late, because I can't afford to rent. When the landlord drives you away, his house will be empty and the property tax will be on his back. So he might as well get you back and share the property tax. It won't last long for him to do harm to others and not to benefit himself.