A few days ago, I wrote an article about China's real estate tax, and the residential tax in China's real estate tax is still slowly advancing, and it is still in the pilot stage. Surprisingly, while China was still at war, some foreign countries had already begun to levy real estate taxes.
As early as 1792, the United States began to collect real estate taxes, and you may not understand how early 1792 was. At that time, our China was still in the Qing Dynasty, the 57th year of Qianlong, and then the Opium War broke out in the following 40 years. In 1792, four states in the United States began to levy real estate taxes, and a few years later the law clarified the provision that separate taxes should be levied on real estate and land. It was not until the beginning of the 20th century that the scope of taxation was expanded, and each state enacted corresponding regulations. Unlike China, the U.S. real estate tax is not a means to regulate the real estate market, although it will have an indirect impact on people who have the need to buy and own real estate, but it is mainly to provide financial support for services and infrastructure in various places, such as building roads and replacing public facilities. The overall rate of real estate taxIt's about 1%-3%.
In Japan, real estate tax is also known as "fixed asset tax", and in 1950, Japan added this tax to local taxes. Japan** believes that real estate is a kind of fixed assets and should be consolidated into the fixed asset tax, which also includes depreciable assets such as machinery and equipment, automobiles, etcThe tax rate is about 14%, the object of expropriation is similar to that of property in areas below the municipal level in China; In addition to the fixed asset tax, some parts of Japan impose a "town planning tax" on urban real estate, and the tax rate varies from region to region, but the approximate tax rate is about 03%。
In 1991, Russia levied property tax in accordance with the tiered system in the country, because the low valuation of real estate in Russia led to too little tax, and Russia was also reforming the tax on real estate, and the more expensive some properties were valued, the higher the tax. If a person has a lot of properties, the tax payable is calculated according to the estimated total amount of all properties, so in RussiaThe more houses you own, the more taxes you pay。This model is very friendly to ordinary people, the rich pay more taxes, and the poor also have preferential tax policies, which is conducive to the filling of the treasury and will not burden ordinary people because of excessive taxes.
Mexico has a long history of collecting real estate taxes, dating back to the Spanish colonial period. The node was in 1917, when the law clearly stipulated that the real estate tax would be officially introduced. The way of taxation is:It is calculated by multiplying the tax rate by the land area, land**, floor area of the property, and each square meter of the house**This method of calculating taxes is more detailed and thoughtful than in Russia. But there is a problem that the ** of the house is not calculated according to the fixed valuation amount, but is related to the rise and fall of the house**, and the real estate tax is collected once a year, which is different each time. China's housing prices are rising high for a period of time, in order to stabilize the market, even if it falls, it will not fall too much, but Mexico is different, Mexico's real estate growth rate is slow, ** hope that the real estate tax rate will be reduced to revitalize the real estate market.
The way in which real estate tax is levied varies from country to country, but by understanding the historical process of real estate tax in different countries, we can learn from the experience of developed countries to improve China's property tax system, and also help to better play the role of taxation in regulating the real estate market and increasing fiscal revenue. Finally, no matter how our country levies real estate tax,We must all hold high the banner of China and follow the pace of the party, we will not be wrong!
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