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The author:(作者)delvpublished in(发表于) 2013/10/30 11:12:15 Plenary session held on November 9， expansion into the property tax issue
Zhang Lu Litao
Yesterday's meeting of the CPC, decided 18 plenary session (hereinafter referred to as "plenary session") was held on November 9. In the distance of this plenary convened just 10 days, for the content of the reform of the community and have an unprecedented expectations, senior leaders say more in a row is reinforced that expectation.
Heard yesterday of the CPC, the CPC Central Committee on several major issues of comprehensive reform decision is issued on the inside and outside the party consulted a range of reports and decides according to the meeting to discuss the draft revised document brought to the plenary for consideration.
It was recognized that this widely listen to others comments, various departments in various regions the parties involved paper made a number of observations and recommendations, article by article, study, serious absorption, making it a comprehensive under the new situation of deepening reform programmatic document.
The China business news has learned, plenary session draft for comments made about expanding the trial reform of the property tax statement. Informed sources told Xinhua, in the exposure draft to be more professional presentation of the property tax, he understood that not only increase the number of cities, but also has expanded in scope, breadth and depth.
This year, the Ministry also made the above statement at a number of meetings, think tanks and university scholars are of the view that property tax reform and expansion is the general trend.
"Can no longer rely on the land to raise revenue, that revenue would require a property tax to compensate. "These people said.
Property tax reform will be expanded
According to the aforementioned person, the current orientation of the reform is to expand the property tax pilot, but levied in different ways between Shanghai and Chongqing, specifics are being explored.
"Property tax reform and urbanization development of. In late November, the urbanization development programme will also be announced. "This person said.
Property tax reform expanded in line with most expectations of think tanks and academic institutions. Released by the development research center of the State Council had caused heated "383" mentioned in the reform programme, to expand the scope of property tax pilot as soon as possible to improve the relevant system, after a certain transitional period in full swing, and expressly for the District Government taxes.
Talked about in the current market "property tax" mainly refers to individual housing property taxes, this reform from the study is full of controversial from the very beginning. From 1986, the State Council promulgated the People's Republic of China interim regulations on the real estate tax to the 2008 CPC 17 plenary session
Offered to the imposition of property tax in due time and make adjustments to the property tax, after years of searching, January 2011, Shanghai and Chongqing began in controversy on the part of individual housing property tax pilot, and both took two different types of expropriation.
In the trial reform of the property tax for two years, in addition to Shanghai and Chongqing, the pilot did not extend the scope to other cities. "Expansion of individual housing property tax reform" words constantly appear in Government meetings and documents, but uncommon for substantive progress. Pilot cities expanded hearsay provided in newspapers, and has never been confirmed.
The attendant is a challenge to the tax reform. What is the purpose of the tax? How to ensure the fair? How to design the future property tax reform programme?
Ministry of Science Institute Director Jia Kang, has said many times, to actively expand the scope of property tax reform, which helps local governments are the main focus, according to market requirements led to optimize the local investment environment and public services to form a local government behavior and economic development, perfecting the market mechanism of positive interaction mechanism.
But he also stressed that the tenure links property tax is imposed only for true mansion with multiple apartments imposed by the owners, should not be imposed by the universal model.
Number of tax fields who said the biggest opposition from vested interest groups.
Pilot information about constantly property tax reform, tax law Research Association of China Vice Chairman Liu Zuo believes that property taxes were excessive stir-fried dishes, are people who did not understand the basic concept, he thought that property tax is a small tax, revenues were small basic is only suitable for Government at the district level.
"United States tax equivalent to our city and County taxes, property taxes accounted for 70% of the local tax, but the tax is not a United States major source of local revenue, only 30% per cent of revenues. 70% is the local government charges, as well as transfer payments from the Federal Government. To get behind this problem is solved, what adjustment, replace the land finance distribution of wealth, and so on, cannot hold these claims. "Liu Zuo says.
Whether this controversial
Property tax reform from the beginning of the pilot, regaining with another dispute, the question of its legitimacy.
The view was expressed that, after property tax reform faces many contradictions, should be stopped, leading organizations formulating relevant laws by the national people's Congress, and national execution.
Jia Kang, 2013 tax forum to be held on Friday, said that should be certain that this legislation text into the inner logic of the rule of law in our country, also on behalf of my main vein to the modern society, modern taxation system. But he said: "the Chinese practical point of view, in direct and controversial cases, imagine the feasibility of the idea to the implementation process, I don't think the basic feasibility, this is a basic feature. ”
In addition, Jia Kang, also said it must return to the wisdom of Deng Xiao-ping's reform, China's tax reforms and other reforms allowed to experiment. "Flexible space, can't emphasize the rule of law country to come up with legal, unable can't make it, many reforms could not do it. ”
In his view, should be under the premise of pilot certainly Shanghai, Chongqing, formed some basic consensus and gradually push forward, future conditions, development of relevant laws. "In this connection, we should have such a dialectical approach, down to the fact that how things towards substantive reforms to move forward to promote a holistic approach. ”
Currently, plenary session has been placed too many expectations of reform, senior leaders have recently said the market anticipated.
President XI Jinping met on 23rd with members of the Advisory Board of the Tsinghua University School of Economics and management abroad, said, we are very much concerned about China's reform process, 18 on the third plenary session of the Communist Party, we will study on deepen reform and make overall arrangements. We must manage relations between reform, development and stability, and with greater political courage and wisdom, further emancipate, emancipation and development of social productive forces, enhance social innovation dynamic.
CPPCC Chairman Yu zhengsheng, the morning of 26th at the Nineth pointed out at the opening ceremony of the cross-strait economic and trade and Cultural Forum, CPC 18 plenary session will be held next month, further study on this plenary is mainly a comprehensive reform. Wide range of this round of reform, much would be unprecedented and will forcefully promote the continent profound changes in economic and social areas, promoting the development of various social undertakings.
Aforementioned people said, in addition to tax reform, land reform, reform of the Central enterprises, household registration reform, banking reform and other fields are expected to make progress.
First financial daily(三中全会11月9日召开 房产税扩容再入议题|房产税|三中全会|议题_新浪新闻2013年10月30日01:44（编辑：SN091）
张静 卢丽涛
中共中央政治局昨日召开会议，决定十八届三中全会(下称“三中全会”)于11月9日~12日召开。在距离这次全会召开仅剩10天之际，社会各界对于改革的内容和力度抱有空前期待，高层领导人的接连表态更是强化了这种预期。
中共中央政治局昨日听取了《中共中央关于全面深化改革若干重大问题的决定》稿在党内外一定范围征求意见的情况报告，决定根据这次会议讨论的意见进行修改后将文件稿提请三中全会审议。
会议认为，这次征求意见广泛听取各方面意见，各地区各部门各有关方面对文件稿提出许多意见和建议，要逐条研究、认真吸收，使之成为新形势下全面深化改革的纲领性文件。
《第一财经日报》获悉，三中全会征求意见稿中有关于扩大房产税改革试点的表述。知情人士告诉记者，征求意见稿中对房产税的表述较为专业，他的理解是不仅仅是增加城市数量，还要在范围、深度和广度上都扩大。
今年以来，多部委在多次会议上也做出过上述表述，智囊机构及高校学者均认为，房产税改革试点扩容是大势所趋。
“地方不能再靠卖地来增加财政收入，这部分收入就需要房产税来弥补。”上述人士表示。
房产税改革试点将扩大
前述知情人士表示，目前改革的方向是对房产税的试点要扩大，但征收方式不同于上海和重庆，具体情况还在探讨中。
“房产税改革是和城镇化发展联系在一起的。11月下旬，城镇化发展方案也将会公布。”这位知情人士称。
房产税改革试点扩大也符合大部分智囊机构及学术机构的预期。国务院发展研究中心此前发布的引发市场热议的“383”改革方案中提到，要扩大房产税试点范围，尽快完善相关制度，一定过渡期后全面推开，并明确为区县级政府主体税。
目前市场谈论的“房产税”主要是指个人住房房产税，这项改革从探讨开始就充满了争议性。从1986年国务院出台的《中华人民共和国房产税暂行条例》到2008年中共十七届三中全会
提出要适时开征物业税，并对房产税进行调整，在探索了多年之后，2011年1月，上海和重庆两地在争议声中开始对部分个人住房征收房产税试点，并且两地采取了两种不同的征收方式。
在房产税改革试点的两年间，除了上海和重庆，试点范围没有扩大到其他城市。尽管“扩大个人住房房产税改革试点”的字眼不断出现在各类政府会议和文件中，但鲜见实质性进展。试点城市扩大的传闻不绝于报端，也从未得到证实。
伴随而来的是对房产税改革的质疑声。房产税的目的是什么？如何保证公平？未来房产税改革方案要如何设计？
财政部科学研究所所长贾康此前多次表示，要积极扩大房地产税改革试点范围，这有利于把地方政府主要注意力，引导到按市场经济要求优化本地投资环境和公共服务上面，形成地方政府行为与经济发展、市场机制不断完善的良性互动长效机制。
但他同时强调，征收住房保有环节房产税应只对真正的豪宅与多套住房持有者征收，不应采取普遍征收的模式。
多位财税领域人士表示，最大的阻力来自于既得利益集团。
而对于此前不断传出房产税改革试点的信息，中国财税法学研究会副会长刘佐认为，房产税之所以被过度热炒，是因为人们没有搞清楚其基本概念，他认为房产税只是很小的税种，收入也很少，基本只适合县一级政府。
“美国的地方税相当于我们的市县税，地方税里的房产税确实占70%，但这个地方税不是美国地方财政收入的主要来源，只占财政收入的30%。其他70%是地方政府的其他收费，还有联邦政府的转移支付。弄清了这一点后面的问题就迎刃而解了，什么调整财富分配、取代土地财政等等，这些说法统统不能成立。”刘佐说。
是否应先立法存争议
房产税改革从试点开始之初，就伴随着另一个争议，即其合法性问题。
其中有观点认为，房产税改革试点后面临诸多矛盾，应先停下来，由全国人大来牵头组织制定相关法律，然后全国执行。
贾康在上周五举行的2013税务论坛上表示，应肯定这种制定法律文本将我国推向法治社会的内在逻辑，这也代表我国走向现代社会现代税制的主脉。但他说：“从中国实际来看，在直接税充满争议的情况下，设想一下这个思路到具体执行过程中的可行性，我认为基本没有可行性，这是基本的现实。”
此外，贾康还表示，必须回到邓小平的改革智慧，中国的税制改革和其他的改革允许先行先试。“要有弹性空间，不能先强调法制国家要拿出法律，没法不能定，很多改革无从动手。”
他认为，应在肯定上海、重庆试点的前提下，形成某些基本共识后逐渐往前推，未来有条件时，制定相关法律。“我们在立法方面应该有这样的辩证态度，回到现实，怎么样把改革的事情争取有实质性往前推动的一种通盘考虑。”
目前看来，三中全会已被寄予了太多的改革期望，而高层领导人最近的表态更令市场翘首以待。
国家主席习近平23日在钓鱼台国宾馆会见清华大学经济管理学院顾问委员会海外委员时表示，大家都很关注中国改革进程，我们将在中国共产党十八届三中全会上研究全面深化改革问题并作出总体部署。我们必须处理好改革、发展、稳定三者之间的关系，以更大的政治勇气和智慧，进一步解放思想、解放和发展社会生产力、增强社会创新活力。
全国政协主席俞正声26日上午在第九届两岸经贸文化论坛开幕式上指出，下个月将召开中共十八届三中全会，这次全会主要是研究全面深化改革问题。这一轮改革范围之广，力度之大，都将是空前的，必将强有力地推动大陆经济社会各领域的深刻变革，促进各项社会事业的发展。
前述知情人士表示，除了财税体制改革外，土地改革、央企改革、银行改革、户籍改革等领域都有望取得进展。
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