In 2023, the property tax revenue will be 399.4 billion yuan, a year-on-year increaseGrowth of 112%。Compared with other related taxes, the property tax has grown very fast, with the deed tax increasing by 2%, while the urban land use tax, land value-added tax and cultivated land occupation tax are all declining month-on-month. Now, although housing prices have not fallen, the state has reduced the interest rate on loans. This move will not only revitalize the real estate market and revitalize the economy, but also allow the state to collect more property taxes, killing two birds with one stone. What the? Do you have to pay property tax when you buy a house again? What is the property tax, has it already begun? It all starts with the beginning of the property tax.
In 1984, the state wanted to reform the industrial and commercial tax system, so it was decided to resume the collection of real estate tax, real estate tax includes real estate tax and urban land use tax, after the promulgation of the interim regulations in 1986, real estate tax is levied on domestic enterprises and individuals, foreign-invested enterprises and foreign enterprises are also levied. I won't go into detail about the urban land use tax here, but I will focus on the real estate tax that is closely related to you.
The country has been carrying out pilot projects since January 2011, and the regions areShanghaiwithChongqing Municipality, the tax rate is tentatively set as:06%。Among them, the object of collection in Shanghai is the residents of ShanghaiSecond homes and new home purchases for non-city residents。Chongqing Municipality is subject to expropriationSingle-family commercial residences owned by individuals, high-end houses newly purchased by individuals, and second-home homes newly purchased by individuals who are not residents of the city and do not have enterprises or jobs
In 2013, the executive meeting decided to strictly implement commercial housingPurchase Limitmeasures, and clearly stated that in 2014 the scope of the pilot housing real estate reform will be expanded, which means that not only Shanghai and Chongqing, but other cities will also be carried out.
In the development journey of real estate, 2014 has to be mentioned. Because in 2014, a special tax inspection was opened, and construction and real estate were listed as mandatory inspections. In the same year, financial experts and directors of the Institute of Fiscal Science of the Ministry of Finance pointed out that the property tax reform has been confirmed by the highest decision-making level and may be implemented in 2017. AlsoIn the same year, house prices showed a month-on-month trend**, Beijing, Shanghai and Shenzhen housing prices still rank among the top three in the country.
In 2017, the state did not take action until the 2021 National People's Congress meeting, which decided to levy real estate tax in some areas, and the pilot areas were added to Beijing, Shenzhen, Shanghai, Guangzhou, Tianjin, Suzhou, Xiamen, etc. There are two types of taxation methods: ad valorem and ad hoc rent, and the tax rate is increased every year.
In 2022, the relevant person in charge of the Ministry of Finance said that the conditions for expanding the pilot cities for real estate tax reform are not yet available this year. So far, the number of pilot cities has not increased again, and it seems that there is still some time before the full implementation of the property tax. However, if you are considering buying a house in the above cities, it is recommended to understand the tax method of property tax in advance, the house price and the landing price, which are two different things. The property tax in other cities should also be implemented in recent years, and some people believe that after all, the country's finances are tight and the property market is not optimistic, so of course we must find a way to revitalize the economy. Others believe that the property tax can curb housing prices, and if it is fully implemented, no one will buy a house. And the financial and tax experts have some suggestions:An exemption area of "40 to 60 square meters" should be set, and on this basis, a tiered tax rate should be adopted。Do you support the introduction of property taxes? Leave your opinion in the comment section and let the country listen to the voice of the public.