Uritu said that the real estate tax law was drafted by the the National People's Congress Standing Committee (NPCSC) Budget Working Committee and the Ministry of Finance. At present, relevant departments are working hard to improve the draft law and demonstrate important issues, and will submit it to the National People's Congress Standing Committee (NPCSC) for initial consideration when conditions are ripe.
Uzitu pointed out that up to now, the National People's Congress Standing Committee (NPCSC) has enacted environmental protection tax law, tobacco tax law, tonnage tax law, farmland occupation tax law, vehicle purchase tax law, revised enterprise income tax law and individual income tax law, and made a preliminary review of the draft resource tax law. In the next step, the Financial and Economic Committee will, in accordance with the requirements of the National People's Congress Standing Committee (NPCSC)'s legislative plan and annual legislative plan, urge relevant departments to pay close attention to the drafting of draft laws such as value-added tax law, consumption tax law, real estate tax law, tariff law, urban maintenance and construction tax law, deed tax law, stamp tax law, and tax collection and management law (amendment), and do a good job in preliminary deliberation of the draft laws to ensure that the legislative task of implementing the statutory principle of taxation is completed on time.
Mention the real estate tax law four times in five days
On March 5, 20 19, the second session of the 13th national people's congress opened in Beijing, and Li Keqiang, Premier of the State Council of the People's Republic of China gave a report on government work. The government work report pointed out that the local tax system should be improved and the real estate tax legislation should be steadily promoted.
Compared with the formulation in the government work report of 20 18, it is "to improve the local tax system and steadily promote the real estate tax legislation."
This is also the third time that "real estate tax" has entered the government work report since the central government proposed to legislate on real estate tax in 20 13.
On March 8, at the Second Session of the 13th National People's Congress, Li Zhanshu, Chairman of the Standing Committee of the National People's Congress gave a report on the NPC Standing Committee's work.
Li Zhanshu pointed out that we should concentrate our efforts on implementing the major legislative issues determined by the CPC Central Committee, including reviewing the Civil Code, formulating the Criminal Law Amendment (11), the Basic Health Care and Health Promotion Law, the Real Estate Tax Law, the Export Control Law, the Community Correction Law, the integration of defense and civilian technologies Development Law, the Law on the Protection of Retired Military Personnel, the Law on Military Service, the People's Armed Police Law, the Organization Law of the National People's Congress, the Rules of Procedure of the National People's Congress, and the Biosafety Law.
On the same day, when Wang Jun, director of the State Taxation Administration of The People's Republic of China, was interviewed by a reporter from the Shanghai Stock Exchange in the Great Hall of the People, Wang Jun said that "the real estate tax legislation will be completed this year."
On March 9, at the press conference of the Second Session of the 13th National People's Congress, Wu Ritu, deputy director of the NPC Financial and Economic Committee, responded to the legislative issue of the real estate tax law, saying that the real estate tax law was drafted by the the National People's Congress Standing Committee (NPCSC) Budget Working Committee in conjunction with the Ministry of Finance. At present, relevant departments are improving the draft law and demonstrating important issues, and will submit it to the National People's Congress Standing Committee (NPCSC) for initial consideration when conditions are ripe.
What are the scope of real estate tax collection?
At the end of 20 17, Xiao Jie, Minister of Finance, wrote an article in People's Daily, which revealed some important signals of real estate tax and pointed out the direction for how to levy real estate tax.
Xiao Jie mentioned speeding up the establishment of a modern financial system, and clearly followed the principle of "legislation first, full authorization and step by step" to promote the legislation and implementation of real estate tax. Real estate tax shall be levied on industrial and commercial real estate and individual housing according to the assessed value, and the tax burden of construction and transaction links shall be appropriately reduced, and a perfect modern real estate tax system shall be gradually established.
This also means that the scope and method of real estate tax collection have been clarified. The real estate tax will be substantially different from the real estate tax being levied now. In the past, the real estate tax was only for operating real estate and did not involve housing, while the real estate tax included industrial and commercial real estate and personal housing.
Since the two sessions in 20 18, the information and outline of real estate tax have become clearer.
On March 7th, 20 18, Shi Yaobin, Vice Minister of Finance, explained the real estate tax in more than 900 words.
Shi Yaobin pointed out that although there is no real estate tax in China, some experience has been accumulated in the pilot several years ago. Shi Yaobin said that China will make reference to some characteristics of international institutional arrangements. We will rationally design the real estate tax system according to the national conditions of China and China. "For example, some taxes related to the merger and integration, and for example, reasonably reduce some tax burdens of real estate in construction transactions. In this case, the real estate tax system we designed can be more reasonable and fair, which can not only raise fiscal revenue, but also play a positive role in regulating income distribution and promoting social equity. "
Shi Yaobin pointed out that real estate tax, as a world-wide tax, has some * * * institutional arrangements:
First, all industrial and commercial housing and individual housing will be taxed according to its evaluation value, that is, according to the evaluation value.
Second, there are some tax preferences in the real estate tax system of all countries. For example, certain deduction standards can be made, or some difficult families, low-income families and special difficult groups can be given certain tax relief. Of course, the specific methods are different and the level is different, but there are some tax incentives.
Third, this tax is a local tax, and its income belongs to the local government. Local governments use these revenues to meet some expenses such as education, public security and other public infrastructure provision.
Fourth, because the tax base of real estate tax is complicated or very complicated, it is necessary to establish a complete tax collection and management model, so that real estate tax can be collected and collected fairly.
How far is the real estate tax from landing?
On August 5, 20 15, the real estate tax law clearly entered the legislative plan of China people's congress for the first time.
20 17 In March, at the Fifth Session of the 12th National People's Congress, Fu Ying, spokesman of the conference, stated that "there is no arrangement to submit the draft real estate tax to the National People's Congress Standing Committee (NPCSC) for deliberation this year". The reason is that "this law involves a wide range of interests, so there are many discussions around this issue."
On March 20 18, a press conference was held at the first session of the 13th National People's Congress. In response to a reporter's question about the progress of the real estate tax law, Zhang Yesui, a spokesman for the conference, said that the real estate tax legislation is an issue of general concern to the society. Accelerating the real estate tax legislation is an important task put forward by the CPC Central Committee. The the National People's Congress Standing Committee (NPCSC) Budget Working Committee and the Ministry of Finance took the lead in organizing the drafting. At present, the work of drafting and improving the draft law, demonstrating important issues and soliciting opinions internally is being accelerated.
201In the 13th legislative plan of the National People's Congress Standing Committee (NPCSC) announced on September 7th, 8, the 1 1 Ministry tax law, including the real estate tax law, appeared in the first category of projects at the same time, that is, the conditions are relatively mature and it is planned to be submitted for deliberation during the term of the current NPC Standing Committee.
The National People's Congress Standing Committee (NPCSC)'s term of office is the same as that of the National People's Congress, which is five years. According to the Constitution and relevant regulations of the People's Republic of China, the term of office of the 13th National People's Congress of the People's Republic of China is from March 20 18 to March 2023.
The National People's Congress Standing Committee (NPCSC)'s legislative authority is clear. According to the provisions of the legislative law and the practices in practice, the National People's Congress (NPC) must first review the Constitution and formulate and amend basic laws, and then the National People's Congress Standing Committee (NPCSC) will submit a bill to the NPC, or other state organs will submit a bill to the NPC according to law, and then the NPC will consider and pass it.
Jia Kang, dean of Huaxia New Supply Economics Research Institute and former director of the Institute of Fiscal Science Research and Economics of the Ministry of Finance, said in an interview with The Paper that "according to the work arrangement, the real estate tax has been put on the legislative agenda, but when to start the review will have to wait for the official announcement. Only after the first trial of the National People's Congress, the draft property tax will be announced to solicit opinions from the society. "
This year 1 2nd of the month1day, China issued "Is the real estate tax coming?" Experts predict that the bill will be submitted to the National People's Congress Standing Committee (NPCSC) for deliberation this year. Liu Jianwen, a professor at Peking University Law School and president of china law society Finance and Taxation Law Research Association, said that "the task of tax legislation in 20 19 is still very heavy, or there will be many important taxes submitted to the National People's Congress Standing Committee (NPCSC) for deliberation, which does not rule out the real estate tax law (draft)."