As one of the pilot cities for property tax collection, Shanghai has been collecting property tax on some individual houses since 28/20 1 year1month, according to the Interim Measures of Shanghai Municipality for Launching the Pilot Project of Property Tax Collection on Some Individual Houses (hereinafter referred to as the "Interim Measures"), which has been piloted for ten years.
Different from Chongqing's focus on high-end luxury houses, Shanghai mainly targets multi-suite owners, and sets a tax-free area of 60 square meters per capita for registered households in Shanghai, which avoids the impact on ordinary families to a certain extent, protects the people who just need it, and is also conducive to changing the current situation of "re-circulation and light retention" of the existing real estate tax, which has played a good demonstration role.
In 2020, Shanghai property tax will be reduced by1800 million yuan.
According to the reporter of Time Weekly, on 28th, 2002 1 year1month, the Shanghai Municipal Finance Bureau, State Taxation Administration of The People's Republic of China Shanghai Taxation Bureau and Shanghai Housing Authority jointly issued the Notice on Several Issues Concerning the Pilot Collection of Property Tax on Some Individual Houses in this Municipality,No. Hu Cai Fa [2020]18 (hereinafter referred to as the "Notice").
According to the interim measures, the objects of property tax collection in Shanghai are still mainly divided into the following two types:
The first category: Shanghai household registration. From 20 1 1 year 1 month 28, if the family residents in Shanghai newly purchase houses in this city and belong to the second and above houses, if the total housing area of the family calculated by the merger does not exceed 60 square meters (including 60 square meters) per capita, the newly purchased houses will be temporarily exempted from property tax; If the average per capita is more than 60 square meters, the property tax will be calculated and levied according to the regulations for the excess area of newly purchased housing.
The second category: non-household registration. Non-local residents who buy a house in Shanghai need to pay property tax according to a certain tax proportion per square meter.
In addition, houses purchased or acquired due to house expropriation or demolition and houses acquired by rural residents through the pilot policy of homestead replacement can be temporarily exempted from property tax. The part of the above-mentioned housing that exceeds the compensation standards of the state and this Municipality for house expropriation or demolition shall be calculated and determined according to the provisions of the Interim Measures.
According to official website, the reporter of Time Weekly inquired about the Shanghai Taxation Bureau, the applicable tax rate of the Interim Measures for the Collection of Property Tax in Shanghai is still 0.6%. If the market transaction price per square meter of taxable housing is lower than 2 times (including 2 times) the average sales price of newly-built commercial housing in this city last year, the tax rate will be temporarily reduced to 0.4%.
Specifically, in 20021year, the average selling price of newly-built commercial housing announced by Shanghai Municipal Bureau of Statistics in the previous year was 3674 1 yuan/square meter. According to this calculation, if the market transaction price of newly-purchased housing in 20021year is less than or equal to 73482 yuan, the tax rate can be temporarily reduced to 0.4%, otherwise it will be 0.
(Source: official website, Shanghai Taxation Bureau)
Mr. and Mrs. Zhang Wen (pseudonym), foreign buyers, told the Times Weekly reporter that in 20 17, they bought a property of 120 square meters in Shanghai with an average price of 43,000 yuan/square meter. At that time, according to the situation of purchasing houses with non-Shanghai household registration, the average house price in Zhangwen was 43,000 yuan/square meter, which was lower than the demarcation line of 20 17 property tax rate of 5 1820 yuan/square meter, so the property tax rate was the minimum standard of 0.4%. Therefore, the property tax to be paid is:120m2× 43,000 yuan/m2× 0.004 = 20,640 yuan.
Another Shanghai landlord, Zhang Wen (pseudonym), said that his existing 160 square meter house was purchased in 20 10, when the property tax had not yet been introduced, so it was not included in the taxable property. However, at the beginning of 20021year, Zhang Wen bought a 100 square meter auction house at a price of 80,000 yuan/square meter, which exceeded the standard of 60 square meters of duty-free housing area per capita for registered households in Shanghai, so the whole area of this newly purchased house (that is, 100 square meter) needs to pay property tax according to regulations. It is estimated that
According to the Statistics of Shanghai Tax Revenue in 2020 released by Shanghai Taxation Bureau 1 26, the real estate tax revenue in Shanghai in 2020 is19,874.79 million yuan (not accurate to the personal housing property tax). National business daily reported that the property tax revenue of Shanghai in recent years 10 began to show an upward trend year by year.
However, Time Weekly reporter found that in 2020, Shanghai's real estate tax revenue was still slightly lower than 201921683.5 million yuan1800 million yuan. In this regard, on May 13, Li Zhanjun, a researcher in Shanghai real estate market, said in an interview with Time Weekly that the high probability was that during the epidemic, the rents and taxes of commercial properties held by some enterprises were reduced, so even a slight decline was normal.
Expert: The conditions for comprehensive levy are still immature.
In the recent discussion on the comprehensive levy of property tax, "the comprehensive levy of property tax can reduce housing prices" has become a hot topic of debate. Time Weekly reporter recently interviewed a number of people in the industry, and many people think that the property tax has limited effect on the sharp downward adjustment of housing prices.
On May 10, Hu Jinghui, chief economist of Jinghui Think Tank, commented that the introduction of property tax is not simply aimed at high housing prices, but an important fiscal and taxation system reform in our country, which solves the land finance problems of local governments and the income adjustment of residents. The introduction of property tax will certainly promote housing transactions and circulation and curb the excessive rise of housing prices, but it is unlikely to lead to a sharp drop in housing prices.
Li Zhanjun also believes that from the pilot situation of Shanghai and Chongqing 10, the property tax pilots in Shanghai and Chongqing both show that the correlation between property tax and house price is average.
"In the 20021annual legislative work plan published by the National People's Congress Standing Committee (NPCSC), there is no mention of real estate tax, and the conditions for comprehensively levying real estate tax are still immature. From 20 1 1 year 1 month 28, Shanghai and Chongqing began to pilot property taxes one after another, and it has been1year so far. Even if China's tax structure is adjusted in the future, the tax revenue from the circulation link will come down and the tax revenue from the holding link will be generated, which will not change the long-term pattern of sawtooth rise in the price of China's commodity housing market. " Li Zhanjun said.
On the same day, Kerui Research Center issued a document that it is expected that China's real estate tax will be promoted step by step and gradually expand the scope of pilot cities. For example, in the core first-and second-tier cities where the current market continues to be hot, the real estate tax is first piloted, and then extended to weak second-tier cities and third-and fourth-tier cities. On the basis of summing up the experience of Shanghai and Chongqing, the pilot cities in the next stage may moderately expand the scope of real estate tax collection and reflect certain policy intensity.
On May 14, another senior analyst of the second-hand housing market told the Times Weekly that, in combination with the situation of Shanghai's property tax collection, it will be evaluated according to the overall real estate market environment in different periods, and the average sales price of the Municipal Bureau of Statistics will be used as a benchmark to reduce taxes for eligible individuals, which is generally of reference significance for the comprehensive collection of property tax.
"With the comprehensive promotion and gradual implementation of real estate tax legislation, it is foreseeable that the Shanghai property tax collection method will be more detailed." The above-mentioned people further pointed out.