According to the Legal Daily reported on January 27, Shanghai, Chongqing, have announced the date from 28 individual housing property tax levy. Some news media reports about the property tax is worrying, these media on the nature of property taxes, function and role of a very wrong analysis. Be clarified only in time, only help the government promote the property tax reform.
First, the property tax is a consumption tax or property taxes?
answer is that property tax is the property tax. Property tax is not levied for the consumption behavior of the luxury tax, but a specific set of property taxes is aimed at the rational allocation of resources to maximize the social benefits of the land. Therefore, the collection of property taxes will not increase the burden on ordinary housing consumers, only those to property as source of income.
second stage of real estate tax is to maintain the tax, or the market access phase of the tax?
answer is that property tax is the property tax to maintain stage, and thus will not improve the market access threshold. In other words, if the need for housing consumption, then, even if the property tax, it will not affect their consumption behavior; Conversely, if the need for housing investment, then the stage must be considered to maintain the increased tax burden.
Third, the property tax is to increase the tax burden, or the integration of the existing property tax burden?
answer is just a property tax adjustment for property tax structure will not significantly increase the tax burden. Some reviewers wrote that the property tax is likely to increase the burden on the residents, which is typical alarmist. Property tax will only increase housing ownership cost of housing tenure stage, thus contributing to a rational use of housing resources. Do not meet the conditions of housing ownership, not to pay property taxes.
Fourth, the real estate tax is to increase revenue, or the allocation of resources to improve the pattern of the real estate industry?
Current property tax, not to increase revenue, but to adjust the structure of real estate resources, real estate speculators to pay a higher price.
Fifth, the real estate tax is to ease the contradiction between supply and demand, or to control real estate prices?
answer is that property tax is to control real estate prices, not to ease the supply and demand. The basic law of market economy, the investment income to follow the principle of risk, the greater the risk, the gains may be too high. Therefore, the Government property tax, which may lead to reduced investment; and a decrease in investment will inevitably lead to the shrinking supply in the case of demand is relatively stable, the supply will inevitably lead to reduced prices. Therefore, the property tax can not fundamentally solve the contradiction between supply and demand, on the contrary, due to property tax, is likely to result in the short term against the market trend of rising real estate prices phenomenon. The fundamental way to solve this problem is that the government must increase the social protection of housing supply, and fundamentally ease the housing supply and demand. If the Government housing provided by the relatively high social security, and housing supply is relatively low, then the price of the real estate market will be gradually stabilized, and in some cities may even be a phenomenon of the real estate market prices.
Sixth, real estate taxes to stimulate domestic demand, or the suppression of domestic demand?
our country is to achieve export growth from investment and consumption growth to shift gradually from a production economy to a consumption-based economy into that at this stage will result in property tax shrinking investment and consumption demand in China, thus the macro-control policies with the central conflict? Real estate is an important industry driving economic growth in many cities over the past decade the real estate industry as the pillar industries for economic development. However, the real estate is a very special industry, real estate investment course, they can bring the upstream and downstream industries, however, is a typical real estate investment real estate investment, the investment will generate a lot of sunk costs and opportunity costs. In other words, the resources into the real estate field, you may be in the short term the growth of related industries. However, due to the special properties of the real estate industry, making the crowd out real estate investments, leading to economic development, the When a region of rising real estate prices, rapid increase in the cost of production and life time, the region's economic development will be a crisis.
seventh, real estate tax levy is a statutory violation of the principle of taxation?
some scholars believe that the property tax is related to basic civil rights of property taxes, in accordance with the provisions of the Legislation Law, the NPC and its Standing Committee shall be the law, not by the State Council promulgation of administrative regulations. In theory, this view is correct. However, the Legislation Law of China clearly stipulates that the NPC and its Standing Committee in the absence of a law before, may authorize the State Council administrative regulations. It is this particular mechanism of licensing legislation, making the State Council may, on the basis of existing administrative regulations, approved all over the property tax. Of course, the seriousness of the legislation point of view, the State Council to the NPC Standing Committee should be submitted as soon as the draft law, the property tax adjustment included in the scope of national law.
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