Just when many people think the real estate tax pilot, or will be postponed.

A notice quietly appeared on the official website of the State Administration of Taxation!

"State Administration of Taxation Ministry of Natural Resources on further deepening the information **** enjoy facilitate real estate registration and tax notice", Opening the year No. 1 document, the importance of can be imagined!

This is a document of the State Administration of Taxation and the Ministry of Natural Resources on information ****sharing, the content is very long, briefly summarized:

By the end of 2022, all municipal and county tax departments and authorities in charge of natural resources across the country should realize real-time ****sharing of information on the whole process of real estate registration and tax-related business.

The competent natural resources authorities shall push to the tax departments information on the unified accepted real estate registration applications and tax processing. It mainly includes real estate registration information such as the right holder, document number, *** ownership, real estate unit number, situated, area, transaction price, right type, registration type, registration time, and other registration information required for tax declaration.

Knock on the blackboard and draw the key points!

1, the time is stuck, the end of the year to be completed.

2, a wide range, covering the whole country so county-level administrative regions

3, the task is clear, real estate tax-related business **** enjoy.

In other words, once the work is successfully completed, there will be two major changes:

One is the authority of the national real estate information, will be all liberalized, that is to say, whether you have a suite in Beijing or a suite in Hegang, in the whole country, to be able to check these properties. Previously this permission was restricted.

The second is the information of the national real estate information, unreservedly **** enjoy to the tax bureau. With this national big data, the tax bureau to collect real estate taxes, easy as pie. After all, even Via Li Jiaqi, it is difficult to escape the sky net of big data!

So the last technical barrier to the introduction of real estate tax will be completely broken.

Real estate tax is getting closer and closer to us!

As an important tax related to the people's livelihood, real estate tax must follow the principle of "tax law".

From the motion to the landing, during the period of time, but also through the National People's Congress legislation, deliberation, and the local government to develop the implementation of the rules and other legal processes.

Any missing step could lead to unpredictable consequences!

The Civil Code, which will be formally implemented on January 1, 2021, clears the legal obstacles to 70-year property rights.

Article 359 of the Civil Code proposes:

When the period of the right to use land for residential construction expires, it will be automatically renewed. The payment or remission of renewal fees shall be in accordance with the provisions of laws and administrative regulations.

This means that, after 70 years of residential land use rights, you can automatically renew the period, do not have to worry about the land is taken back.

In this way, the implementation of real estate tax clears the obstacles of land ownership!

October 2021 the National People's Congress passed the "decision on authorizing the State Council to carry out pilot work on real estate tax reform in some areas", through the National People's Congress to authorize such a form, avoiding the trouble of legislation first.

Finance Minister Liu Kun, deliberately explained:

Because the real estate market is very different across the country, the actual situation is very complex, real estate tax legislation needs to be gradual and steady progress. For this reason, it is recommended to "deepen the local pilot, in the national unified legislation" by the Standing Committee of the National People's Congress to authorize the State Council to carry out the pilot work of real estate tax reform.

Pilot first, crossing the river by feeling the stones, which is also in line with the tradition of China's reform process!

So far, all the obstacles at the policy level no longer exist!

The implementation of real estate tax involves one hair and affects the whole body, the technical level of the obstacles are equally difficult.

1, the unified registration of real estate and networking

The unified registration of real estate is the underlying foundation of real estate tax collection. Without unified registration, there is no way to unify the rights of the nation's housing. Without a nationwide network of housing information, there is no way to fine-tune statistics on every household in every city.

In 2014, the State Council determined that the Ministry of Land and Resources would be responsible for the work of real estate registration and promote the construction of a basic platform for real estate registration information.

In June 2018, the Ministry of Natural Resources issued a news release that the national unified information management base platform for real estate registration has realized the national network, and China's real estate registration system has entered into a fully operational stage.

If it is said that the unified real estate registration has mapped out the "bottom of the family", then the deepening of information **** enjoyment between the State Administration of Taxation and the Ministry of Natural Resources has paved the way for the national reform of real estate tax.

2, real estate tax tax basis

What is the basis for real estate tax, the same is a difficult problem on the road to policy implementation.

The second-hand reference price is expected to be the basis for real estate tax in the future.

In February 2021, after Shenzhen took the lead in launching the second-hand housing transaction reference price policy, the country's first and second-tier cities and some of the hot spots in the third and fourth tier cities continue to follow suit, including Ningbo, Chengdu, Sanya, Xi'an, Shaoxing, Shanghai, Wuxi, Dongguan, Jinhua, Wenzhou, Hefei, Guangzhou, Beijing and other cities.

The reference price for second-hand housing is usually assessed by the local URA on the basis of the net transaction price of second-hand housing, taking into account the assessment price of the tax department, the financial sector, and the net price of newly built commercial housing in the vicinity, etc. It is usually about 60% off the net contract price.

With the gradual improvement of the formation mechanism of the reference price of second-hand housing, it is expected to become the tax basis for real estate tax in the future.

3. Determination of the object of taxation

China's housing ownership relationship is complex, with a variety of property rights co-existing, especially small property rights that do not have the legal status of a large number of houses. It is difficult to assess the taxable value of such housing.

In this "decision on authorizing the State Council to carry out pilot work on real estate tax reform in some areas", it is specifically pointed out that the object of real estate tax collection does not include rural residential bases and the dwellings on them, in order to reduce the impact on rural residents.

Commercial land nature of real estate housing, in accordance with the original policy.

Real estate tax during the pilot period, there is no need to browbeat, so that the focus is more clear, the levy will be much less difficult to carry out.

Both the policy level and the technical level, the implementation of various policies, purpose is very clear, is to simplify the complexity, seize the main trunk, give up the minutiae, through the pilot accumulation of experience, for the future nationwide implementation of the formal, to create the conditions!

The launch of the pilot work of real estate tax is imminent!

Finally, I would like to reiterate that timeless topic, "Can real estate taxes lower home prices?"

In the short term, the implementation of real estate tax for the market must be negative, part of the speculators are bound to produce a panic effect, the short-term inhibition of housing prices. In particular, the national big data networking, certain groups of personal privacy nothing to hide, the deterrent effect is significant, the effect of inhibiting speculation will be more prominent.

But in the medium and long term, the impact of real estate tax is very limited.

This has been confirmed by numerous countries that have implemented real estate tax.

House prices are affected by a range of factors, and the future of house prices depends on population, land and economic fundamentals.

The real estate tax is only one of the influencing factors.

At the same time, from the point of view of the financial game, real estate tax as a typical local tax, the biggest purpose is to provide an alternative to land finance, to make up for the local government's diminishing land revenues, as for the reduction of housing prices, it can be said that from beginning to end are not in the policy objectives system.

To understand, the purpose of the property market regulation is only one word: stable.

When house prices continue to rise, to "curb the rise in house prices", which is to stabilize house prices; when the property market continues to adjust, to "prevent house prices from plummeting", which is also to stabilize house prices.

Lastly emphasize, as **** the same wealth of effective regulatory measures, through taxation to the secondary distribution of wealth, for the ordinary people, real estate tax will not become your burden!