For ordinary old surnames, the four most important things in life are "clothing, food, shelter and transportation". As can be seen from the order, life is second only to food and clothing, and owning your own house is the life that many people pursue all their lives. In recent years, the real estate market has been singing all the way, and house prices have been rising year by year, which has also discouraged many ordinary income earners from facing house prices. In order to promote the healthy development of the real estate industry, the state has carried out regulation in many aspects, but the effect is not obvious. Many developed countries implement real estate tax, and people also hope that the government can introduce this policy to effectively curb the soaring housing prices. So, can the real estate tax be introduced?

Xiao Jie, Minister of Finance, once published a signed article in People's Daily, which brought the old topic of real estate tax back into our sight and became a hot topic of discussion. When talking about deepening the tax reform, Xiao Jie proposed that the legislation and implementation of real estate tax should be promoted step by step in accordance with the principle of legislation first, full authorization and step by step implementation.

His remarks are also regarded by the market as a preview of future real estate tax collection. The article points out that we should fully implement the statutory principle of taxation, strive to complete all legislative procedures in 20 19, and complete the reform task of implementing the statutory principle of taxation in 2020. Legend will eventually come true. Is the real estate tax getting closer and closer to us?

In fact, rumors about property tax have always been there. As early as 1986, the Provisional Regulations on Real Estate Tax in People's Republic of China (PRC) (hereinafter referred to as the Regulations) was promulgated, in which Article 5 stipulated that five kinds of properties were exempted from property tax, including personal non-operating properties.

From 201128, Chongqing and Shanghai, as two pilot cities, began to levy property tax on some individual houses. 12 In July, a notice issued by State Taxation Administration of The People's Republic of China mentioned, "Study and expand the pilot scope of individual housing in real estate tax reform". From the very beginning, Ningxia Hui Autonomous Region issued the "Detailed Rules for the Implementation of Property Tax in Ningxia Hui Autonomous Region", but the detailed rules pointed out that all personal non-operating properties are still within the scope of tax exemption.

At present, it is a policy issue to levy real estate tax on individual housing. In the fiscal and taxation work in the past five years, Xiao Jie, Minister of Finance, clearly pointed out that real estate tax reform, personal income tax reform and local tax system reform have been steadily advanced.

When levying real estate tax, people in the industry have different views. After the Central Economic Work Conference, the Bank of Communications Research Center analyzed that the meeting proposed to maintain the continuity and stability of the policy, which indicated that the real estate control policy would not be relaxed in the short term, but it would not further intensify the implementation of differentiated supervision.

Although it seems that the real estate tax is still in the process of legislation, this meeting did not mention the real estate tax, and it is impossible to introduce taxes just to regulate the real estate market. But the general trend, I believe that the real estate tax will be implemented in the near future, which also requires a sound legal support and a sound institutional framework, which will take some time.