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The author:(作者)qqpublished in(发表于) 2013/11/26 9:05:09 Revealed real estate enterprises was owed trillions of increment tax on land value， experts say that legally unreasonable
24th, the media reported that between 2005 and 8 years of real estate development enterprise should pay the outstanding amount of increment tax on land value caused a great stir more than 3.8 trillion yuan, involved real estate enterprises in 25th announcement said that has paid in advance according to the provisions of the land value-added tax, that is outstanding as a "misunderstanding".
"Outstanding" has aroused the attention of the relevant authorities of the land appreciation tax. Told the economic information daily journalists to cover the various authorities have said is meeting to discuss related issues.
In this regard, the experts believe that the land appreciation tax "arrears" number will not have such an amazing 3.8 trillion yuan, but it does exist. On one hand, some real estate enterprises with tax evasion and evasion or late payment, on the other hand, local performer due to local interest the initiative to select "no taxes". In this way, the local government "water fish" Developer "legal" loophole, will inevitably lose the policy to prevent profiteering in the first place.
Justification
Real estate enterprises in response to "outstanding," said Department of misreading
Recently, some media exposure, 45 publicly traded real estate companies on the domestic well-known enterprises annual report analysis reveals that 8 years in 2005, national real estate enterprises in increment tax on land value payable 4.6 trillion yuan, the national collection of land appreciation tax of only 800 billion yuan, which means that total outstanding land appreciation tax of more than 3.8 trillion yuan.
In this regard, the number of real estate enterprises respond express reported that there were "misunderstandings". China vanke said public response, vanke has consistently adhered to operate, pay taxes according to regulations. In 2012, vanke total taxable amount of 21.1 billion yuan, land appreciation tax 5.28 billion yuan. Vanke said media reports should be due to misunderstanding, is on the accounting "advances" understanding business "now the taxpayer".
Investment real estate Secretary Liu in an interview with the media also said that, the reason why not to pay tax, is because of the payment conditions are not met. "The increment tax on land value is included in the annual report, in reality, the payment of ad liquidation will be taxed when sold out, so there will be some delay. "Liu stressed that this is not investment property is a special case, but the practice across the industry, and the Inland Revenue Department's on it too tight, companies won't be arriving on this thing and qualities.
In response, Beijing Gao Li Guoping, Chairman of strategic real estate consulting firm told the economic information daily said in an interview with a reporter, land appreciation tax is based on the project site Government share paid in advance at the time of sale, according to the project's progress and completion of the conditions for the final settlement of the tax. Therefore, when the settlement condition does not meet the provisions of the tax law, developers do not pay, and does not violate tax law and therefore cannot be considered to be in arrears.
"The land appreciation tax, is the transfer of State-owned land use right and property right of buildings and other fixtures on the ground, add units and a tax levied personal income. "Liu Jianwen, President of the Chinese tax law society told the economic information daily reporter.
It is understood that the grade excess progressive rates in China land appreciation tax in effect, land levying of value-added rate, less symptoms of low value-added rate, without value added tax. Building ordinary homes for sale real estate enterprises, value-added amount deducted does not exceed the amount of 20%, are exempt from land tax. Added value greater than 20% does not exceed the cent of the parts at 30%, part of the added value of more than 200%, are taxed at a rate of 60%.
Tax collection, is divided into project site before Government provided in advance withholding tax, reckoning on project progress and completion of terms in two parts.
Early in 2010, the State administration of taxation has issued a notice that: in addition to affordable housing outside, yuzheng rate shall not be less than 2% in the eastern provinces, Central and northeastern regions of the provinces shall be not less than 1.5%, provinces in the Western region shall not be less than 1%, proper yuzheng rate should be determined according to the different types of real estate.
CRIC Research Center described Zhu Yiming, land VAT liquidation include: real estate development projects completed, close the sale; sale is not final accounts of real estate development projects, direct transfers of land use rights. In addition, tax laws also provided that acceptance of completed real estate projects accounted for the entire project 85% above floor space available, as well as from sales (in advance) licenses for three years remained unsold completed projects, the tax authority may require development companies clearing land appreciation tax.
"When it reaches the clearing conditions, the project will settled back, and adjust the budget based on actual settlement. During checkout will increase the actual total amount of the project, others will increase budget costs and reduce the amount of tax increases to pay and may even actually paid less than had been withholding tax increase, so that in the tax law has clear provisions for ' back up less. "The Vice President of the China real estate Association Kwok-keung said.
Water
Local Government's failure to call
According to ren Zhiqiang, President of huayuan real estate, not I owe taxes are not paid, but time is not yet here. In this regard, given the economic information newspaper interviews experts think ren Zhiqiang said it is receiving.
"The fact that really belongs to the ' legitimate unreasonable '. "Kwok-keung of China real estate Association, said at the time the settlement condition does not meet the provisions of the tax law, developers do not pay, and does not violate tax law and therefore cannot be considered to be in arrears. But did not rule out that the project company take advantage of tax law provided for delays in clearing conditions, such as pre-sale condition node behind, projects receive pre-sale permit, while waiting for the existing home or prospective home sales until, late payments, the payment of land tax.
Worth noting is that Mr CHAN Kwok-keung also pointed out that, apart from the intentionally delayed payment of land tax, housing and enterprises, there are local government initiative to release suspects.
Some of the local staff in an interview with Xinhua, execution does not increment tax on land value taxes are too strict, sometimes do not charge up.
Staff of the local tax system, although in accordance with the policy provisions, the existing implementation of withholding the value of land-clearing, but in fact many simply withholding part of "no". Developers have not taken the initiative to pay, local Governments generally don't call, carrying clear playing dumb.
The person says, for purposes of local government, encompassing land taxes many, and the King was from land transfer payment if other developers such as land appreciation tax "neck" card too tightly will affect local land financial and first year too much, task next year blazing ahead. Once strained finances or taxes at the end of a task when the gap is large, local governments tighten reminders to complete the task.
"For developers, to pay less naturally pay less, the Government does not call does not pay. The money would be diverted to the development of new projects and ease the financial strain. "The sources said.
In this regard, Zhu Yiming said: "the land value-added tax similar to the capital gains tax, it's purpose is to prevent excessive profits lead to more big real estate bubble, adjusting for the higher interests of developers. "According to expert estimates, gross margin of real estate projects as long as 34.63% or more, are required to pay the land tax.
"But this is a clear and very serious tax policy becomes elastic buffer local governments and developers, local governments ' water fish ', developers ' legal ' loophole. "One industry source said.
Recommended
Perfection is imposed by the tax reform and the conditions for
Increment tax on land value "default" debate, Liu Jianwen believes that the existence of the developer intends to delay liquidation needs through research, have the evidence before it can make more objective and fair evaluation. But in his view, if some real estate firms delay paying taxes even after the project is completed, it is its use in disguise, unpaid taxes. "Local taxation departments strengthened land appreciation tax of real estate enterprises necessary to check and clean".
Zhu Yiming pointed out, real estate enterprises in land appreciation tax "arrears" portion every year, high real estate enterprises will be of great benefit to Maori. One hand to ease the funding chain, on the other hand as already set aside from profits, so you can reduce the corporate income tax section.
Zhu Yiming said that as a public company, and regulate real estate enterprises to take part have a fixed account, but because it is owned by enterprise, resembles the directions of use of funds. "As a result, should strengthen the supervision of real estate enterprises to take account".
Zhu Yiming also suggested that could raise corporate tax rates. In this regard, Liu Jianwen believed that the advancement of the withholding tax rate is available as an option. "After all, when paid in advance, but the project has not been completed, the developer has sufficient funds to bear the tax? We need to take into account the country's tax, also taking into account the economic absorptive capacity of developers ".
Experts also pointed out that, you can set tax based on actual sales progress stalls. Experts say, review the settlement terms can be improved and refined is one aspect, on the other hand, tax authorities may, in accordance with the actual progress of sales tax.
Expert advice, you can follow the progress based on the sales tax, the tax authorities according to sales follow-up in a timely manner and avoid liquidation depths of the room business. House has been sold 60%, you should set a rate at the stalls. If paid in advance when opening a pen snubbedstill rankles, waited and then liquidate, likely to cause "arrears".
Sun Yat-sen University tax Director Lin Jiang, experts said, we should perfect the reform of tax system and impose conditions. "18 plenary session proposed to improve the real estate tax reform, not just public concern about property taxes, but clarified and refined for the entire field of real estate taxes, taxes are similar to the land appreciation tax is imposed by the need to limit, to pay respect to reforms, better completion of the first place".
24日，媒体报道称2005年至2012年的8年间，房地产开发企业应交而未交的土地增值税总额超过3.8万亿元引起轩然大波，涉事房企25日纷纷发布公告表示，已按规定预缴土地增值税，欠缴一说纯属“误解”。
“欠缴”土地增值税一事已引起相关主管部门注意。接受《经济参考报》记者采访的多个主管部门均表示，正在开会商讨相关事宜。
对此，专家认为，土地增值税“欠缴”数目虽不会有3.8万亿元这样惊人，但的确存在。一方面，部分房企利用税制政策偷、漏税或不及时缴纳，另一方面，存在地方执行者因地方利益主动选择“不收税”。这样一来，地方政府“放水养鱼”，开发商“合法”钻空子，难免失去了该政策防止暴利的初衷。
辩解
房企回应“欠缴”之说系误读
近日，有媒体曝出，在对国内知名的45家上市房地产公司的企业年报进行分析后发现，2005年至2012年的8年间，全国房企应交土地增值税4 .6万亿元，而国家征收到的土地增值税仅为8000亿元，这意味着，未交土地增值税总额超过3.8万亿元。
对此，多家房企给予回应，表示报道有“误解”。万科公开回应表示，万科一贯坚持守法经营、照章纳税。2012年，万科总纳税额211亿元，其中土地增值税52.8亿元。万科称媒体报道应该是源于误解，是把会计上的“预提”理解为了企业的“现时纳税义务”。
招商地产董事会秘书刘宁在接受媒体采访时也表示，之所以有没有缴纳的税，是因为尚没有达到缴纳的条件。“年报上的土地增值税只是计提，实际该缴多少要项目卖完后清算时才能缴税，因此会有一定的延后。”刘宁强调，这并非招商地产一家特例，而是全行业通行的做法，且税务局盯得也很紧，各家企业都不会在此事上有闪失和猫腻。
对此，北京高策房地产顾问公司董事长李国平在接受《经济参考报》记者采访时表示，土地增值税是按项目所在地政府规定的比例在预售时先预缴，按项目进度和完成的条件进行最终结算的纳税方式。因此，在未达到税法规定的结算条件时，开发商不缴纳，并不违背税法，所以不能认为是拖欠。
“土地增值税，是对有偿转让国有土地使用权及地上建筑物和其他附着物产权、取得增值性收入的单位和个人征收的一种税。”中国财税法学研究会会长刘剑文告诉《经济参考报》记者。
据了解，我国当前土地增值税实行四级超额累进税率，对土地增值率高的多征，增值率低的少征，无增值的不征。房地产企业建设普通住宅出售的，增值额未超过扣除金额20%的，免征土地增值税。增值额大于20%未超过50%的部分，税率为30%，增值额超过200%的部分，则要按60%的税率进行征税。
而纳税征缴方式，则分为按项目所在地政府规定的比例在预售时先预缴部分税款，按项目进度和完成的条件进行最终清算两部分。
早在2010年，国税总局就曾下发通知指出：除保障性住房外，东部地区省份预征率不得低于2%，中部和东北地区省份不得低于1.5%，西部地区省份不得低于1%，各地要根据不同类型房地产确定适当的预征率。
CRIC研究中心研究员朱一鸣介绍，土地增值税的清算条件包括：房地产开发项目全部竣工、完成销售的；整体转让未竣工决算房地产开发项目的；直接转让土地使用权的。此外，税法还规定，对已竣工验收的房地产开发项目占整个项目可售建筑面积的比例在85%以上，以及取得销售(预售)许可证满三年仍未销售完毕的项目，税务机关可以要求开发企业清算土地增值税。
“达到结算条件时，项目会重新进行结算，并根据实际结算调整预算情况。有的项目在结算时会提高实际上交的数额，有的则会因预算成本的增加而减少土增税的缴纳数额，甚至有可能实际上应交数小于已经预缴的土增税，因此在税法中有明确的规定为‘多退少补’。”中国房地产学会副会长陈国强表示。
放水
地方政府怠于催缴
按照华远地产董事长任志强的说法，不是我欠税不交，而是时间未到。对此，多位接受《经济参考报》记者采访的专家认为任志强的表态不无道理。
“事实本身的确属于‘合法不合理’。”中国房地产学会陈国强表示，在未达到税法规定的结算条件时，开发商不缴纳，并不违背税法，所以不能认为是拖欠。但不排除项目公司利用税法中的规定拖延应结算的条件，如将预售的条件结点拖后，大项目分别领取预售证，等待现房或准现房时才开始销售等，迟缴、缓缴土地增值税。
值得注意的是，陈国强同时指出，除房企故意迟缴土地增值税外，还存在地方政府主动放水嫌疑。
在接受记者采访的部分地税工作人员表示，土地增值税这个税种执行时确实不太严格，有时有些地方政府就不收了。
地税系统的工作人员表示，虽然按照政策规定，现行的土地增值执行预缴—清算的方式，但实际上很多只是简单预缴一部分“就没有然后了”。开发商没有主动缴交，地方政府一般也不催缴，都揣着明白装糊涂。
上述人士表示，对于地方政府而言，涉及土地方面的税费众多，而最重头的是土地出让金，如果在土地增值税等其他方面把开发商“脖子”卡得太紧，势必影响地方土地财政，而且第一年收得太多，会把第二年的任务冲高。而一旦到了地区财政紧张或者年底税收任务缺口很大时，地方政府就收紧催缴，以完成任务。
“对于开发商而言，能够少交自然少交，政府不催缴也不交。这部分钱就可挪用到新项目开发，缓解资金紧张。”该人士说。
对此，朱一鸣表示：“土地增值税类似于资本利得税，其初衷是防止暴利引发更大的房地产泡沫，对开发商的高额利益进行调整。”据专家测算，房地产项目毛利率只要达到34.63%以上，都需缴纳土地增值税。
“但这样一个本来规定明确、很严肃的税收政策便成了地方政府和开发商的松紧缓冲区，地方政府‘放水养鱼’，开发商‘合法’钻空子。”一位业内人士指出。
建议
完善税制改革与征收条件
针对土地增值税“欠缴”之辩，刘剑文认为是否存在开发商有意拖延清算，需要通过调研、拿到证据，才可以做出更客观公正的评价。但他认为，如果有的房地产企业在项目完成后还拖延缴纳税款，是其在变相的、无偿的使用税款。“地方税务部门加强房地产企业土地增值税的检查和清理很有必要”。
朱一鸣也指出，房企土地增值税“欠缴”部分每拖一年，对毛利较高的房企会有极大好处。一方面可以缓解资金链，另一方面由于从利润中已经划出，因此可以减少企业所得税纳税部分。
朱一鸣表示，作为上市公司，房企计提部分应有固定账户进行监管，但由于属于企业内部，资金使用方向难辨。“因此，应加强对房企计提账户的监管”。
朱一鸣还提出，可以提高企业预缴税率。对此，刘剑文认为提高预缴税率可以作为一个选项。“不过预缴的时候项目毕竟还没有完成，开发商是否有足够的资金承担税款？我们既要考虑国家的税款，也要考虑开发商经济上的承担能力”。
还有专家指出，可以按照实际销售进度多设置缴税档位。专家表示，重新审视清算条件是否可以有所改进和细化是一个方面，另一方面，税务机关可以按照实际的销售进度来清缴税款。
专家建议，可以按照销售进度多设缴税档位，税务机关可以根据销售情况及时跟进，避免房企拖着不清算。比如房子已经销售了60%，就应该在这个档位设定一个缴税比例。如果开盘的时候预缴一笔，就置之脑后，一直等最后再清算，容易造成“欠缴”。
中山大学财税系主任林江等专家则表示，应完善税制改革与征收条件。“十八届三中全会提出完善房地产税改革，不仅仅是公众关注的房产税，而是涉及整个房地产领域税费的厘清和完善，类似土地增值税这样的税种也需要在征收额度、缴纳方式方面进行改革，更好完成制定初衷”。
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