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The author:(作者)hpmailerpublished in(发表于) 2013/11/28 8:25:13 Experts suggested land value appreciation tax eventually be incorporated into the real estate tax
Jinghua times News (reporter Peng) for recently land VAT, and real estate tax, hot problem, Reporter yesterday was informed that, China fiscal law Institute Deputy President, and CUPL fiscal law Research Center Director Sydney gaisano professor said, should according to plenary session requires increased real estate tax reform pilot intensity, and to this for opportunity will is controversy of land VAT eventually into real estate tax in the, reached reduced prices or slowed prices growth, long-term target.
Sydney gaisano believes that increment tax on land value problem of social buzz in recent days is that the tax burden is too high and may push up prices of "side effects". He suggested that China be given to reduce VAT rates in the short term, such as 2% according to the real estate sales tax, but we must strictly levy, maintain the seriousness of tax law. By reducing the developer tax, reducing real estate costs, lead developer a modest reduction of real estate prices. At the same time, this can reduce law enforcement agencies as a result of selective enforcement discretion larger space.
In the long term, Shi suggested the body according to the plenary session to "expedite the timely reform of real estate tax legislation and" decided to increase the strength of the real estate tax reform. As land appreciation tax will involve problems with some double taxation of business income tax, land value-added tax and have the potential to push up prices, and therefore the final property taxes and land value-added tax could be considered related tax alignment and consolidation of real estate tax. It's a way to increase the real estate portion of the tax burden and reduce real estate circulation taxes, ultimately to improve real estate carrying costs, as well as lower rates or slow price growth target.
(Original title: experts suggest that land value-added tax should eventually be integrated into real estate tax)
京华时报讯（记者赵鹏）针对近日土地增值税、房地产税等热点问题，记者昨天获悉，中国财税法学研究会副会长、中国政法大学财税法研究中心主任施正文教授表示，应按照三中全会要求加大房地产税改革试点力度，并以此为契机将备受争议的土地增值税最终并入房地产税中，达到降低房价或者减缓房价增长等长期目标。
施正文认为，近日社会热议的土地增值税问题核心在于该税种税负过高，且具有可能推高房价的“副作用”。他建议我国短期内可考虑降低土地增值税税率，如只按房产销售额的2%税率征收，但要严格征收，维护税法严肃性。通过降低开发商税负，进而降低房地产成本，引导开发商适度降低房地产价格。同时，这样可以减少执法部门因自由裁量权较大而导致选择性执法的空间。
而从长远来看，施正文提出可按照三中全会要“加快房地产税立法并适时推进改革”的决定，加大房地产税改革试点的力度。由于土地增值税涉及与企业所得税有一定重复征税的问题，土地增值税又有推高房价的可能，因此最终可考虑将房产税和土地增值税这些相关税种统一合并为房地产税。这样既能增加房地产持有环节的税负，又能降低房地产流通环节的税负，最终达到提高房产持有成本，以及降低房价或者减缓房价增长等目标。
（原标题：专家建议土地增值税最终应并入房地产税）
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