Tax leverage is a powerful tool for the state to carry out macro-control. In recent years, housing prices in Beijing, Shanghai and other parts of China have soared, and the development of real estate industry has greatly affected whether market transactions can be carried out smoothly, whether land resources can be fully utilized, and whether urban residents can live and work in peace and contentment. In this situation of continuous high temperature, strengthening the supervision and management of the real estate market, standardizing market transactions and realizing the effective allocation of resources have become the focus of national macro-control. In order to curb abnormally high housing prices and cool down the overheated real estate market, the leverage of taxation cannot be ignored. Scientific real estate tax and fee reform is more powerful and effective than other measures to control real estate fever, such as controlling land, raising interest rates and levying real estate transfer tax. Therefore, it is necessary and imperative to improve China's real estate tax and fee system and give full play to its macro-control function on the economy.
The present situation of China real estate tax and fee system
With the development of market economy and the deepening of reform and opening up, China's real estate tax and fee system has been gradually established and improved. China's real estate tax system consists of two parts, one is real estate tax, and the other is real estate fee.
(A) the real estate tax system
After the reform of 1994 tax system, China's real estate tax system has been gradually improved in terms of tax category setting, adjustment of tax items and tax rates, and unification of internal and external tax systems, forming a set of composite tax that meets the requirements of the development of socialist market economy. According to the different nature of tax objects, real estate tax can be divided into four categories: turnover tax (including business tax, urban maintenance and construction tax and land value-added tax), income tax (including enterprise income tax and personal income tax), property tax (including property tax, deed tax, urban land use tax and farmland occupation tax) and behavior tax (including stamp duty and fixed assets investment direction adjustment tax). In the resolution of the Third Plenary Session of the 16th CPC Central Committee from June 5th to 10, 2003, it was clearly stated: "Reform of taxes and fees for urbanization construction should be implemented, and unified and standardized property tax should be levied on real estate where conditions permit, and relevant fees should be cancelled accordingly." On February 26th, 2005, State Taxation Administration of The People's Republic of China, Ministry of Finance, the State Council Development Research Center and other relevant departments discussed the Research Report on China Real Estate Tax Policy. The meeting made it clear that China began to design a new tax system in 2005, and simulated it in a suitable city. At present, the government is actively promoting the reform of the new real estate tax system with the reform direction of "clearing rent, paying taxes and clearing fees".
(2) Real estate charging system.
Real estate expenses refer to various expenses incurred in real estate market activities. It is the reward that the state organs provide some services (management) for real estate or the state authorizes others to develop and utilize national resources. It is also a form for the state to obtain fiscal revenue from real estate. According to the relevant regulations, there are three main types of real estate charges at present: first, the land use fee charged by the state as the land owner from the land users in the primary real estate market, mainly including land rent, the state's development cost of land, land expropriation compensation fee and resettlement subsidy; Second, the fees charged by the real estate administrative organs or their authorized organs to perform administrative functions to manage the real estate industry, that is, the real estate administrative charge, mainly including registration fees, survey fees, warrants fees, handling fees, housing lease registration fees, and supervision fees; Third, the fees charged by real estate administrative organs or institutions for providing specific services to society or individuals, that is, real estate fees, mainly including demolition management fees and housing evaluation fees.
Second, the existing problems of the real estate tax system
Through different taxes, the development of China's real estate industry has been adjusted in many aspects. However, most of the current real estate taxes are set with reference to the taxes of other industries, without considering the characteristics of the real estate industry itself, so these tax structures have not adapted to the objective needs of the development of the real estate industry.
(A) the defects of the macro tax system.
First of all, real estate transactions lack monitoring, and tax collection and management is difficult. First, the real estate appraisal system has not been generally established, and real estate transactions can only be based on the actual transaction price. In addition, the law does not stipulate that the government has the priority to buy real estate transactions that are obviously lower than the fair market price, which provides conditions for real estate speculation; Second, there is no strict registration system, which makes it impossible for tax authorities to verify taxpayers' false declarations. Secondly, in the "invisible market" tax evasion, the loss of state-owned assets is greater. Obtaining the right to use state-owned land by administrative allocation, but not paying the transfer fee, or the collectively-owned land has not been expropriated by the state and directly enters the market for trading. Whether to take administrative punishment measures or levy land value-added tax, if so, how to calculate the value-added amount, these are legal gaps. Third, the boundary between land transfer and transfer is unclear, and it is difficult to determine tax exemption. First, it is difficult to determine two types of taxpayers who own land. According to the law, China's land ownership is divided into state-owned and collective-owned, and the Urban Management Law also stipulates that the right to use state-owned land can only be transferred with compensation after the collectively-owned land in the urban planning area is requisitioned according to law and converted into state-owned land. In this way, in fact, the collectively owned land is gradually nationalized, which makes it difficult to determine the ownership of the two types of land in reality, and it is difficult to draw a clear line between the transfer and transfer of derivative land, thus affecting the determination of taxpayers and the specific boundaries of tax exemption. Second, it is difficult for real estate companies with unknown nature to define the boundaries of tax exemption. At present, many "real estate companies" belong to the land department, and they are legal persons who want to perform administrative duties and reflect the will of the government, which makes it difficult for tax authorities to distinguish which business of the company belongs to policy "agents" and which belongs to "self-operated" projects, and it is difficult to determine the boundaries of tax exemption.
(2) The defects of micro tax system.
First of all, the distribution structure of tax revenue is unreasonable and the holding link is relatively light. This link mainly regulates the income distribution between the government and real estate occupiers. The current structure will make the land an interest-free loan for the holder, and almost all the value-added in the holding stage will flow to the holder, further stimulating real estate speculation. The low tax burden in the holding stage leads to excessive tax burden in the circulation link, which encourages invisible trading and tax evasion. Secondly, the tax basis is unreasonable and the tax burden is unequal. For example, there is a great difference between the ad valorem tax rate and the ad valorem tax rate, which leads to the proliferation of invisible market; The current deed tax distinguishes between state-owned and non-state-owned enterprises to pay taxes; Farmland occupation tax, property tax and fixed assets investment direction adjustment tax are all implemented separately by domestic and foreign investors. Third, the scope of individual tax needs to be expanded. First, in the current tax system, except the farmland occupation tax, the tax objects, tax scope and tax subjects of other taxes do not include collective land and buildings and attachments on the ground, which invisibly loses the state's management and regulation of this part of real estate; Second, the Urban Land Ordinance does not include non-operating real estate owned by government agencies, people's organizations, the military and units allocated by the state finance for personal use.