Summary: This paper argues that the real estate tax system with the establishment and improvement of a certain relationship between the degree of economic development, some developed countries and regions in the real estate tax system construction, assessment of institutional settings, the taxpayer objections and appeals procedures, practices and experience is worth our learning; Finally, the paper with the national situation, China's real estate tax reform put forward some suggestions.
Keywords: real estate taxes; assessment; tax reform
International real estate tax is levied in many countries have a property tax, local governments in these countries is also an important source of revenue in some countries, the real estate tax system was established a long history, therefore, China's real estate tax institutional reform, drawing on international experience and practice is necessary.
First, foreign real estate tax issue
Show profiles and can learn from the 'point' (a real estate tax system, establish and improve the extent and level of development of certain economic relations must first be clear that the real estate tax system and establish and improve the level of economic development in the information available to assess agency is set can be summarized into three main types: the first one: in the executive agencies to set rating agencies. more typical of countries and regions are Singapore and Hong Kong. In order to levy property taxes, specifically in the government set up administrative bodies the rating agencies, the staff are civil servants, which is the type of institutional setting such a common feature of Singapore and Hong Kong institutional slight difference is that: Hong Kong from 1995 onwards, the assessment and collection of work by the difference between the property Rating and Valuation Department, prior to 1995, tax collection is handled by the Inland Revenue Department is responsible for the Singapore government set up within the State Revenue assessment and collection agencies work independently as two specialized departments, real estate tax assessment by the property tax assessment department responsible, the department has 170 staff, while the tax levy made by a single department responsible for collection.
The second: Government to set-for-profit
Institutions responsible for the assessment. This is equivalent to non-profit organizations and institutions in China. Typical of countries and regions are the United Kingdom, Canada, some provinces (provinces practice is inconsistent. This type of approach is that property tax collection and administration of the tax agency, but the assessment of the value of real estate by the government to set a special government non-executive institutions to assume that the agency will assess the results to the tax authorities, as the tax basis of property taxes levied.
The third: to outsource government services
Socio-professional company of this type is the government's market-oriented operation of public services the Government through the property tax assessment of the tender to outsource business services, professional assessment of the company.
Typical of countries and regions in Canada
The Government of Ontario, the province's room to greatly improve the .20 1970s bulk assessment techniques have been basically popularized in some developed countries present some developed countries have geographic information system GIS and CAMA property tax assessment techniques combined to improve the accuracy of the property value assessment, but also improve the fairness of this tax in developing countries in these technologies are just beginning to do in the 'student' stage. China's current real estate tax reform, but also in learn while developing their own assessment of software systems, but from the GIS system used in conjunction with the CAMA system is still some distance.
Observed abroad in establishing and improving housing
Property tax system in the process of successful practices, I believe that the following two points of particular concern: how to set the real estate tax assessment agencies, and second, how to make the taxpayer has raised objections to a channel. Below will focus on two aspects of the situation and experience.
(B) the real estate tax assessment agency group
The diversity and commonality woven by the way what kind of institutions to assume the real estate tax real estate tax assessment system is an important issue in the design, which the international community and there is no uniform pattern.
From the general logic of the tax collection
Speaking, the assessment is to determine the taxpayer, especially in determining the tax basis for calculating tax that the taxpayer's tax basis, then the tax rate to calculate the amount of the taxpayer should pay tax, this series of work should be borne by the tax authorities But, from the practice of States, due to higher valuation of real estate professionals, with specialized business needs a qualified appraiser team, so each country's approach to institutional assessment is diversified according to now up to a certain degree of relationship from an international point of view, the United States, Britain, Australia, Canada, Singapore, Hong Kong and other developed countries and regions, the construction of real estate tax system was to walk in front of some developing countries. The first of these countries, property taxes (including real estate tax system was established a long history of Hong Kong regional tax rates (that is, real estate taxes have been 160 years of history the U.S. colonial era began in the real estate tax, also has a long history of the present taxes have become the local government, especially local grass-roots government or the main important source of tax revenue due to the introduction of a long history of real estate taxes, the tax system has been continually improved in developing countries the formal introduction of the current property taxes (including real estate taxes are often relatively short time, the tax system is not perfect, such as Vietnam, there is no full property taxes, only taxes levied on land for housing is tax-free. After the founding of New China to establish China's real estate rough design of the tax system, to retain the current property tax and urban land use tax is deducted in accordance with housing at cost to do a certain area and land use as the basis for taxation, and real estate prices does not matter, this backward, and the market incompatible with the economic design of the real estate tax tax system need to reform the main motivation. Second, some developed countries the level of the real estate tax assessment techniques is much higher than developing countries. perfect real estate tax is a tax based property market value, so the real estate tax work is the basis of assessment of the value of the real estate market, which is the basis for calculating the taxpayer to pay tax. real estate valuation technique required a higher degree, which is different from other taxes of the special features in the computer technology has become widespread, the speed and quality assessment of the property tax base assessment was the responsibility entrusted to the province's municipal property assessment company (MPAC, Municipal Property AppraisalCorporate), its range in Ontario is responsible for the establishment of a market value, based on a unified property tax base assessment criteria of assessment systems for the county offers a variety of assessment services.
From the above three types of assessment agencies
Set point of view, common assessment is that the institutions are set up and management of the government as the main body, in other words, the real estate tax assessment work is the government's responsibility. The difference between three types of operations of an organization of assessment mechanism is different: The first is direct government operation and management, the latter two the introduction of market mechanisms, the government combined with the market operation mechanism, a third type of market operation mechanism more thoroughly than the second type.
(C to give the taxpayer objected
Of views: the experience of Hong Kong Hong Kong Rating and Valuation Department, Hong Kong SAR Government Financial Secretary under the charge of a special assessment rates tax base, tax rates and is responsible for the administrative agency of the Treasury and Inland Revenue Department and is tied Financial Management Division is currently staffing the department a total of 852 its duties under the 'Rating Ordinance>> (Hong Kong law the provisions of Chapter 116, is responsible for assessing, tax collection and administration rates, while for the valuation and other government departments property data services, primarily for the collection of land rent valuation data provided by the department, the land rent in accordance with the valuation rate of 3% per year of property income.
Currently, rates and rent income tax structure
Into the Hong Kong SAR Government's revenue stable and reliable source of .2009 to 2010 fiscal year general rates income accounted for SAR 3.7% of total government revenue, with rent income, government revenue accounted for about 16% of the total.
Rating and Valuation Department's specific job
Responsibility, as shown below: In order to maintain fair and equitable tax rates, the Hong Kong Special Administrative Region Government in the relevant tax regulations provides detailed and actionable objection and appeal procedures, which for the smooth implementation of the government taxes and maintenance taxes *** * is critical in terms of benefits. Simply put, the taxpayer's rental real estate valuation for assessment objection and appeal procedures include three steps: First, with the department's surveyor to discuss the valuation and assessment, If a taxpayer dissatisfied with the interpretation, the second step, to the Commissioner to raise objections or suggestions, if the taxpayer is still dissatisfied with the decision of the Director, may enter the third step, an appeal to the Lands Tribunal. The above three steps have strict time limits. Generally speaking, the valuation objections and appeals the valuation amount of the total number of about 2.2%.
Second, China's real estate tax reform Suggestions
(A real estate tax reform should lead to high levels of government
Emphasis on local government finance real estate tax is a stable and reliable source of income, in particular, can serve as a primary key local government revenue source, which is the common practice in many countries. Both from the Chinese tax system and improve the local tax system, angle, or From further improve the financial relationship between central and local perspective, we need all levels of government attaches great importance to the real estate tax reform, but China's planned economy inherited from the idea that the government always attached importance to the production and circulation of value-added tax, sales tax and other indirect taxes , the relative neglect of property taxes and other direct taxes taxes. As the socialist market economic system, the establishment and improvement, and directly related to income and property taxes will become more important sources of revenue, such as changes in the international tax system is a pattern. Therefore, all levels of government should be more concerned than the public real estate tax reform and construction.
At present, China's real estate market stable
Qualitative poor, which is a certain real estate tax imperfect relationship from the perspective of economic globalization, China's real estate tax system is imperfect, especially residential real estate tax system in place, the objective will be to attract international capital to invest in China to purchase real estate. This will make the process of urbanization in China have been growing in the demand for further expansion of urban real estate, real estate market in the formation of long-term supply less than demand, real estate prices continuing to rise rapidly conditions, so whether it is short-term macro-control, or long-term real estate market, construction, real estate tax reform have been imminent.
(Two progressive reform is needed
Despite the urgency of property tax reform has, but according to China's national conditions and capabilities and the level of tax collection, property tax reform can only be implemented step by step is recommended that the first commercial real estate tax system reform, and then advance to the residential tax.
Most importantly, the residents in the
Residential tax issues to be propaganda to spread from the front to the public on the need for residential tax reasons and recommended that the relevant government authorities, or experts commissioned by these departments regularly come publicize the need for reform and progress, to the record straight.
Authority of the competent authorities to actively promote the premises
Production tax reform, if not in time for positive publicity, promotion will be in the position of the objective give a confused situation, some people with vested interests out of the need for publicity, resulting in the idea of ??public opinion and public confusion, correct them more difficult.
(Three on the assessment of institutional settings
The difference is that other taxes, real estate tax is a tax based on the need for fair and equitable value of the property an assessment of the need for more number of agencies and professional evaluation team, set the real estate tax reform rating agencies is an important part of present on how to set up the views of rating agencies is not uniform.
Based on our experience and by the International
Kam, and taking into account China's national conditions, the proposed rating agencies should be built under the guidance of the government to tax in the management as the main use of social assessment 通过招投标 resources, the formation of the assessment of non-profit institutions, or commissioned by the tax authorities assessment of other government agencies to implement department-owned real estate value assessment.
The central government issued a unified real estate
Tax regulations, the Ministry of Finance and State Administration of Taxation of the basic rules, guidance and supervision in the assessment of the institutional set up to allow local governments to carry out a variety of options, the main responsibility of local government, the formation and management of assessment body to coordinate the real estate rating agencies and local tax authorities responsibilities, division of labor and coordination proposed municipalities and cities with independent planning, the SAR and the city could consider a conditional Hong Kong and Singapore model, in the preparation of the administrative control of the premise of internal restructuring of institutions and personnel , within the financial and tax authorities to establish a special property tax assessment collection agency.
(D through enhanced government regulations
Coordination between departments in the real estate tax reform, the various government departments for information sharing and coordination between departments is very important, particularly land and housing management and sharing of information between tax authorities is essential. Suggested that the example of Hong Kong Special Administrative Region Government's practice of specifying the responsibilities of various government departments, clearly defined information sharing among the various departments the responsibility for specifying the responsibilities of the department for violation of administrative penalties.
(E to speed up the real estate tax levy tube
Management of information technology of the current tax agency information technology through the 'Golden Tax Project' has laid the foundation, in terms of hardware qualified for the post-reform real estate tax collection and management information services. In the future should accelerate the construction of software, while led local governments to establish the town GIS geographic information systems, and technology assessment agencies assess the use of bulk through the building, not only will improve our revenue management, and will promote the local government town planning and municipal management level has increased significantly.
(Six in the real estate tax reform
As an opportunity to promote the linkage between China's tax system to adjust the system from building long-term perspective, can the real estate tax reform as an opportunity to push forward reform and improve the tax system can also promote the reform and improvement of the financial system. First, the improvement of the real estate tax can be linked with the business tax reform, promote reform in the former, based on the name to reduce business tax rates in order to promote service development and China's industrial structure adjustment. According to the results of relevant research, the current business tax services industry, the actual tax burden is higher than the second value-added tax of about 2 percentage points, which is not conducive to industrial restructuring, so in the real estate tax have been adjusted for local government more stable growth of financial resources, you can lower business tax rate. Second, it can further promote the reform of business tax and value-added tax linkage, because the sales tax only in the value-added tax reform process, expedient preserved a tax, the next goal of value-added tax reform is the establishment of a modern tax system, the sales tax into the value-added tax, the tax burden to various industries to meet the basic fairness, to optimize the industrial structure to provide a good external tax environment. Finally, the linkage can further improve the reform of intergovernmental fiscal relations, improve revenue-sharing basis. Because the real estate tax system where tax is an important part of modern value-added tax system also entails the establishment of the tax system adjusted accordingly, which for the establishment of powers and financial resources to match the financial system will play a positive role.Links to free download http://eng.hi138.com