In recent years, there has been a lot of discussion and attention on why the tax should be levied on resident-owned housing. This is related to the GDP accounting system established by the National Bureau of Statistics. According to the book "ChinaNational economyAccording to the revision of the Accounting System (2016), even if there is no actual rental behavior and rent payment for the self-owned housing of residents in urban and rural areas in China, it needs to be calculated and included in the scope of GDP accounting. This is inEuropean and American countriesIt has long been a common practice.
First of all, the core purpose of the taxation of China's urban residents' self-owned housing is to reflectEconomyThe reality of the event. Owner-occupied housing as a kind ofInvestment in fixed assetsThe increase in its value also directly affects the appreciation of residents' property. Therefore, the inclusion of owner-occupied housing in the scope of GDP accounting can be more accurately reflectedNational economyof the actual situation.
Second, taxing residents' own homes can help regulate the real estate market. The real estate industry is ChinaEconomyIt is one of the important pillars and is of great significance for the regulation and regulation of the real estate market. Taxation can be reduced by increasing the cost of housing for residentsBuying a houseInvestmentsto stabilize the development of the real estate market.
Third, the taxation of residents' own housing is also aimed at deepening the reform of the fiscal and taxation system. In the process of promoting the reform of the fiscal and taxation system, the gradual establishment and improvement of the tax system is an indispensable link. Taxation can increase fiscal revenue and provide more financial resources for the improvement of social welfare, infrastructure construction and other public utilities.
However, it should be noted that China's self-owned housing taxation policy is still being explored and developed. Due to the low level of development of the housing rental market in China's urban areas, the lack of data and the weak representation of rents, it is still mainly used in GDP accountingCost methodAccounting. Only the more mature rental markets in first- and second-tier cities adopt the market rent method. For other urban areas, it is still adoptedCost methodConduct virtual rent accounting to reflect the actual situation.
In the future, with the continuous improvement and development of China's rental market, the virtual rent accounting of residents' self-owned housing will also be gradually adjusted to the market rent method. This will further improve the accuracy and refinement of GDP accounting, as well as better reflectionNational economyto provide support and guidance.
Taxation is an important means for the state to exercise its fiscal powerMacroeconomicsand the increase in fiscal revenue has played a crucial role. The taxation of resident-owned housing not only helps to improve the GDP accounting system, but also has far-reaching significance and impact.
First, taxing homeownership can help promote equity and reduce wealth disparities. Through taxation, it is possible to achieve a tax for residents of different income levelsPaying taxesfairness, avoiding the enjoyment of high-income familiesPropertyValue-added and notPaying taxessituation. This is conducive to the fair distribution of social wealth and narrows the wealth gap.
Second, the taxation of residents' own housing can guide residents to allocate assets rationally. In the absence of taxation, residents may be inclined to put large amounts of money into the real estate sector, resulting in:PropertyFormation of foam. By levying taxes, it can be raisedInvestmentscost, reduceInvestmentsheat, guide residents to allocate funds to other areas, promoteEconomydiversified development.
Third, the taxation of resident-owned housing can help to increase fiscal revenue and promote sustainable development. With the rapid development of the real estate industry,Local FinanceDependence on land and real estate is also increasing. By levying taxes, it can be increasedLocal Financeto improve fiscal sustainability and provide more financial support for public utilities such as infrastructure construction and social welfare.
In short, the taxation of residents' own housing plays an important role in the GDP accounting system, which can not only improve the accuracy of national statistics, but also provide ...MacroeconomicsGovernance provides data support and also helps to facilitateSocial equityand wealth distribution, increase fiscal revenues, promoteEconomysustainable development. With our countryEconomyWith the continuous development of the fiscal and taxation system and the reform of the fiscal and taxation system, the policy of taxation of residents' own housing will also be continuously improved and adjusted to adaptNational economyneeds and development requirements.