"Compared with the Provisional Regulations on Deed Tax, the Deed Tax Law did not adjust the tax rate. The Deed Tax Law continues the provisions of the Provisional Regulations, and the applicable tax rate of deed tax is determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation in their own regions within the range specified in the preceding paragraph, and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record. This leaves room for local governments to formulate applicable tax rates, and local governments can continue to use different tax rates to curb real estate speculation, "Liu Nannan said." After it becomes law, deed tax can better reflect the spirit of contract, has stronger legal binding force and execution, and also continues the containment attitude towards real estate speculation. "
Compared with the provisional deed tax regulations implemented since 1997, what are the noteworthy features of this legislation? Liu Nannan believes that the deed tax law also reflects the focus of the current work of "six stabilities" and "six guarantees".
"The deed tax law has adjusted the scope of preferential policies, exempting non-profit schools, medical institutions and social welfare institutions from deed tax," said Liu Nannan. "In view of the practical problems such as the increasing employment pressure faced by the domestic society, the central government has emphasized the work of' six guarantees' and the implementation of the task of' six guarantees'. The deed tax law takes good care of public welfare undertakings and considers it more comprehensively. "
On the same day as the Deed Tax Law, there is also the Urban Maintenance and Construction Tax Law. How to understand its legislative significance? Liu Nannan said that the urban maintenance and construction tax law is not only in line with the trend of modern tax reform, but also the proper meaning of the statutory principle of taxation.
"Urban maintenance and construction tax is an additional tax of business tax, value-added tax and consumption tax in the Provisional Regulations on Urban Maintenance and Construction Tax in 1985," Liu Nannan introduced. "With the comprehensive' reform of the camp' in 20 16 years, the current urban construction and maintenance tax law clearly defines it as an additional tax of value-added tax and consumption tax in legal form."
"Urban maintenance and construction tax is a kind of benefit tax, which is mainly used to ensure the maintenance and construction of urban public utilities and public facilities," said Liu Nannan.
"These two laws have accelerated the process of tax legislation in China," said Liu Nannan. "The essence of tax is a' contract' and an equal consideration for the government to provide public services. After rising to the legal level, the efficiency of the' contract' can be better guaranteed. Up to now, 1 1 of China's 18 taxes have passed legislation. "
Red Star Journalist Ye Yan Intern reporter Wang Peizhe