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The author:(作者)hpmailerpublished in(发表于) 2013/11/17 8:55:28 Director of the University of politics and law
"Aspect"
Gradually raise the proportion of direct taxes. Gradual establishment of an integrated and combined classification of the personal income tax system. Accelerate real estate tax legislation and to advance reforms in due course. Preferential tax policy coherence by specialized tax laws and regulations, clean up preferential tax policies.
The CPC Central Committee on several major issues of comprehensive reform referred to in the decision of real estate taxes, and called "speed up legislation and promote reform in due course", said Shi Zhengwen, Director of research center of China University of finance and taxation law, which is the central document for the first time raised the issue of real estate tax legislation.
The current situation
News spread around the property tax rise
Starting in 2011, Shanghai, and Chongqing to implement property tax pilot, however the results are not satisfactory. According to the Chongqing property tax levy of only 100 million Yuan every year around about 1 billion yuan in Shanghai. Compared with the hundreds of billions of revenue, this money can basically be ignored.
However, in recent years, spread around the property tax messages come and go, including the Ministry of finance, the State development and Reform Commission and other ministries, officials have repeatedly said, suggested expansion of the pilot scope of the property tax. There are media reports, many cities have already submitted a property tax pilot programs.
Forward looking
Legislation can solve the question of legitimacy
Said Shi Zhengwen, Director of research center of China University of finance and taxation law, real estate tax is based on segmentation of people, public property, charged directly to individuals and families, will be based on the principle of taxation legitimacy, to legislate. This reference responds to legality, fairness appeals of property tax levy. This is the highlight of the tax reform. "Legislation to tax the property tax levy, more legitimacy."
Sydney gaisano said that after the enactment of legislation and the design of tax system would be fairer and which, levy, will solicit public opinion, so that the community can participate, full expression of sound, thus advancing through legal thought and legal reform to promote development.
Liu Jianwen, President of the Chinese tax law society says real estate tax is not a tax, but a system. Realty taxes including property taxes and land value-added tax, land-use tax, farmland occupation tax. This special reference to legislation, this will involve a combination of legislation and reform issues. Decisions, real estate tax legislation will pick up the pace.
Chinese Academy of social sciences researcher, Zhiyong Yang, Research Director, said, this is a more pragmatic formulation. We are most concerned about personal use of housing property tax levy? Technical problems can be solved? Just accept it? After the property tax levy, how to ensure the fair? These are all in the collection of issues that need to be addressed before.
Background
From the pilot to the property tax legislation
In January 2011, the Shanghai real estate tax on some individual housing pilot applied rate tentatively set at 0.6%. Imposing second homes for city residents and non-residents in this new home buyers.
In January 2011, start the trial reform of the property tax in Chongqing, the collection of objects owned by the individual single-family residential, new upscale housing, as well as in the city of Chongqing while no domicile, no business, no new purchases of second homes.
In November 2012, Finance Minister Xie xuren made property tax reform pilot experience will push across the country, while actively promoting the real estate property tax reform.
The end of 2012, said Jiang weixin, Minister of housing, are studying the property tax pilot in 2013, will continue to promote the building of information system of urban housing, the preparation of implementing housing development and construction planning.
In February 2013, when Chinese Premier Wen Jiabao presided over a State Council Executive meeting, Conference, strict implementation of commodity housing restriction measures, expand the scope of individual housing property tax reform.
In May 2013, on 2013, national development and Reform Commission of the State Council on approving and views focused on deepening economic reform made it clear that property tax reform will be expanded in scope.
May 2013, Vice Minister of the Ministry of land and resources, said Hu Cunzhi, launched real estate Registration Ordinance is expected before the end of June 2014. Experts believe that after the introduction of the Ordinance, basic comprehensive real estate tax technology.
July 2013, the State administration of taxation issued a circular clear on expanding the scope of individual housing property tax reform.
August 2013, the Treasury informed the NPC budgetary work Committee, said that to expand the scope of individual housing property tax reform, to promote further accumulation of real estate tax reform experience.
Read
Highlight 1 "develop progressively comprehensive combined with the classification system"
Low-income people are expected to pay less tax
China's current personal income tax policy adjustment in recent years, but the Basic is to adjust the threshold. Minister of finance Lou Jiwei said that next step is orientation of the reform of individual income tax from the current level of "classification system" to "integrated and combined classification" tax system, integrated tax for their part of the project at the same time, family burden on taxpayers, such as supporting population, taking into account deductions, such as mortgage loans, reflecting tax fairness.
Shi Zhengwen, a comprehensive tax after tax, on track for "the wealthy pay more, lower income groups pay less." In his view, the integrated tax system there is no technical difficulties, as long as the financial and tax system of information-sharing mechanisms, you can master the basic information. And at the same time, on some wealthy large cash transaction capacity issues, you can introduce matching policies, appropriate restrictions on the use of cash.
Liu Jianwen believed that on the subject of personal income tax, to try to determine whether an individual or a family again; taxes are set to high income group become a taxpayer. In terms of basic work, archives of information system construction of personal income tax.
Highlight 2 "gradually increase the proportion of direct taxes"
Conducive to narrowing the gap between
The proportion of indirect tax is too large
In the system of China's current tax system, larger share of income of the three indirect taxes value added tax, business tax and consumption tax. These three groups accounted for more than about 68%. The corporate income tax, individual income tax as the main direct taxes accounted for more than 25%. Proportionally speaking, is more obvious indirect tax system in our country. Direct taxes amounted to 70% per cent compared to the structure of the tax system of developed countries, difference is very big.
Sydney gaisano believes that the proportion of indirect tax in our country tax system structure is the most significant flaw. Direct taxes are too low will cause tax function doesn't work, will result in tax revenue modulation effects is very small, or even reverse adjustment. Indirect taxes primarily to enterprises, heavy on enterprises, particularly small and medium and small micro-enterprise development, can also affect residents ' income at the same time, indirect tax is reflected in merchandise price, overweight leads to higher prices on the high side, this both on income and for the Government's macro-economic control, are all negative effects.
"Choufeibushou" is more useful
Minister of finance Lou Jiwei said, indirect tax structure in China will not change, does not cancel the indirect taxes. But he also pointed out that "direct proportion low is the fact that in China, reform would increase the proportion of direct taxes in the future."
Sydney gaisano says, this is the central document, proposes to raise the proportion of direct taxes for the first time. From the perspective of regulation of social equality, narrowing the gap, direct taxes require taxpayers to consistent with the tax people, taxes are not allowed onto its "choufeibushou" more prominent role than indirect taxation.
Specifically how to do it? Sydney gaisano believes that the proportion of indirect taxes to gradually reduce the absolute advantage, space set aside for the expansion of direct taxation. In the reform of value-added tax, in addition to appropriate simplifying tax rates and, more importantly, is to lower the tax rate.
Highlight 3 "tax incentives by special tax laws and regulations"
Tax transparency
Shi Zhengwen, the current tax credit too freely in our country too. Distribution of various preferential policies in tax regulations.
This suggested that preferential taxation policies unified by specialized tax laws and regulations, clean up preferential tax policies. Sydney gaisano says, this is a lot of highlights, requested tax breaks unity stipulated by special regulations to, this means that in future to draw up preferential tax laws or tax regulations. Next to the type of subject, industry discount, must be identified in the laws and regulations, which contribute to the harmonization of tax preferential policies, norms, reasonable and transparent.
This version of writing/Beijing News reporter Jiang Yanxin
(Original title: real estate taxes, reflecting the "statutory taxation")
【看点】
逐步提高直接税比重。逐步建立综合与分类相结合的个人所得税制。加快房地产税立法并适时推进改革。税收优惠政策统一由专门税收法律法规规定，清理规范税收优惠政策。
《中共中央关于全面深化改革若干重大问题的决定》中提及房地产税，并要求“加快立法并适时推进改革”，中国政法大学财税法研究中心主任施正文说，这是中央文件首次提出房地产税立法的问题。
现状
房产税扩围消息此起彼伏
自2011年起，上海、重庆实施房产税试点，然而效果却不尽如人意。数据显示，重庆每年房产税征收额仅仅1亿元左右；上海也10亿元左右。与动辄上千亿的财政收入相比，这点儿钱基本可以忽略不计。
尽管如此，近年来，关于房产税扩围的消息此起彼伏，包括财政部、国家发改委等部委官员也多次表态，提出要扩大房产税试点范围。有媒体报道，不少城市已经提交了房产税试点方案。
前瞻
立法可解决正当性问题
中国政法大学财税法研究中心主任施正文说，房地产税是对老百姓、公众财产权的分割，直接向个人和家庭征收，一定要遵循税收法定原则，要立法。此次的提法，回应了房产税开征的合法性、公平性的诉求。这是税制改革中的一大亮点。“房产税立法有助于税收征收，更具有正当性”。
施正文介绍说，立法后，税制设计会更公平，哪些免，哪些征收，会广泛征求民意，让社会能够参与进来，充分表达各方声音，从而通过法制思维和法制方式来推进改革促进发展。
中国财税法学研究会会长刘剑文则表示，房地产税并不是一个税种，而是一个体系。房地产税包括房产税，土地增值税，土地使用税，耕地占用税等。此次特别提到要立法，这就涉及立法和改革结合的问题。从决定看，房产税立法的步伐会加快。
中国社会科学院研究员、财政研究室主任杨志勇表示，此次是比较务实的提法。大家最关心的是个人自用住房房产税如何征收？技术问题能否解决？大家能不能接受？房产税征收之后，如何保证公平？这些都是在征收之前需要解决的问题。
■ 背景
房产税 从试点到立法
●2011年1月，上海开展对部分个人住房征收房产税试点，适用税率暂定为0.6%。征收对象为本市居民二套房及非本市居民新购房。
●2011年1月，重庆启动房产税改革试点，征收对象为个人拥有的独栋商品住宅，个人新购的高档住房，以及在重庆市同时无户籍、无企业、无工作的个人新购的二套房。
●2012年11月，时任财政部部长谢旭人提出，房产税改革试点经验将在全国范围内推开，同时将积极推进单位房产的房产税改革。
●2012年底，住建部部长姜伟新表示，正在研究房产税试点，2013年将继续推进城镇个人住房信息系统建设、编制实施好住房发展和建设规划。
●2013年2月，时任国务院总理温家宝主持国务院常务会议，会议确定，严格执行商品住房限购措施，扩大个人住房房产税改革试点范围。
●2013年5月，国务院批转的国家发改委《关于2013年深化经济体制改革重点工作的意见》明确提出，将扩大房产税改革试点范围。
●2013年5月，国土资源部副部长胡存智表示，预计2014年6月底前出台不动产登记条例。专家认为，条例出台后，全面征房产税技术条件基本具备。
●2013年7月，国家税务总局下发通知明确，研究扩大个人住房房产税改革试点范围。
●2013年8月，财政部向全国人大常委会预算工委通报时表示，将扩大个人住房房产税改革试点范围，为全面推进房地产税改革进一步积累经验。
■ 解读
亮点1 “逐步建立综合与分类相结合个税制”
中低收入者有望少交个税
我国现行的个人所得税政策近年屡屡调整，但基本都是调整起征点。财政部部长楼继伟曾表示，下一步改革个税的方向是由目前的“分类税制”转向“综合和分类相结合”的税制，在对部分所得项目实行综合计税的同时，会将纳税人家庭负担，如赡养人口、按揭贷款等情况计入抵扣因素，更体现税收公平。
施正文表示，个税综合税制后，有望实现“富人阶层多交，中低收入阶层少交”。他认为，个税综合税制不存在技术难题，只要实现金融和税务系统的信息共享机制，就可以掌握基础信息。与之同时，针对一些富人阶层现金交易量大的问题，可以出台配套政策，对现金使用进行适当的限制。
刘剑文认为，在个人所得税纳税主体上，要重新确定是个人还是家庭；税率设定要让高收入群体成为纳税主体。在基础工作方面，要进行个人所得税信息系统档案的建设。
亮点2 “逐步提高直接税比重”
有利于缩小贫富差距
间接税比重过大
在我国现行税制体系中，收入所占份额较大的三大间接税分别为增值税、营业税和消费税。这三类占比达68%左右。以企业所得税、个人所得税为主体的直接税占比25%。从比例关系上来讲，我国是比较明显的间接税制度。与发达国家直接税占比达七成的税制结构相比，区别很大。
施正文认为，间接税比重过大是我国税制结构中最重大的缺陷。直接税过低，会导致税制功能不能发挥，会造成税收收入调节的作用很小，甚至逆向调节。间接税主要向企业征收，过重对企业特别是中小、小微企业发展不利，也会影响到居民收入；与此同时，间接税反映在商品价格上，过重会造成物价偏高，这无论对居民收入还是对政府的宏观调控，都是负面效应。
“抽肥补瘦”作用更大
财政部部长楼继伟曾表示，我国间接税为主的结构不会变，不会取消间接税。但他同时指出，“我国直接税比重低是事实，未来改革会增加直接税比重”。
施正文说，此次是中央在文件中，首次提出要提高直接税比重。从调节社会公平、缩小贫富差距的角度看，直接税因为要求纳税人与负税人相一致，不允许税负转嫁，其“抽肥补瘦”的作用会比间接税更突出。
具体怎么做？施正文认为，要逐步减少占绝对优势的间接税的比重，为直接税的扩增预留空间。如在增值税改革中，除了要适当简化税率，更重要的是降低税率。
亮点3 “税收优惠由专门税收法律法规规定”
有助税收优惠政策透明
施正文表示，当前我国的税收优惠政策太滥太乱。各种优惠政策分布在各个税种的条例中。
而此次提出，税收优惠政策统一由专门税收法律法规规定，清理规范税收优惠政策。施正文表示，这是一个很大的亮点，要求税收优惠统一由专门的法规来规定，这就意味着将来要制定税收优惠法或者税收优惠条例。今后给哪类主体、行业优惠，必须在这个法律法规中确定，这有助于税收优惠政策的统一、规范、合理和透明。
本版采写/新京报记者 蒋彦鑫
(原标题：首提房地产税立法体现“税收法定”)
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