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<td align="center" valign="middle" class="p14lefthei" style="border-bottom: 6px solid #CCC; padding-bottom:5px;">房产税ç¡çƒŸå†èµ·,然å´å¾®ä¸è¶³é“</td>
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<td height="36" align="center" valign="middle" class="p12hui1" style="border:1px #dadada solid;">ã€
<a href="javascript:SetFont(16)" class="p12hui1" >大</a>
<a href="javascript:SetFont(14)" class="p12hui1" >ä¸</a>
<a href="javascript:SetFont(12)" class="p12hui1" >å°</a>
】　å‘布日期ã€2015-10-16】　点击次数ã€375218次】　
<a onclick="CloseWebPage();" style="cursor: pointer;">ã€å…³é—】</a></td>
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<td height="200" align="left" id="aicontent" valign="top" class="p12jjhui" style="padding-top:15px;"><p style="text-indent:2em;font-family:宋体, Arial, sans-serif;font-size:16px;background-color:#FFFFFF;">
å二届全国人大常委会立法规划本周å‘社会公布,备å—关注的房地产税法已æ£å¼åˆ—å…¥ä¸å›½ç«‹æ³•è§„划。
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<p style="text-indent:2em;font-family:宋体, Arial, sans-serif;font-size:16px;background-color:#FFFFFF;">
国土资æºéƒ¨å°å‘《关于åšå¥½ä¸åŠ¨äº§ç™»è®°ä¿¡æ¯ç®¡ç†åŸºç¡€å¹³å°å»ºè®¾å·¥ä½œé€šçŸ¥ã€‹,è¦æ±‚把ä¸åŠ¨äº§ç™»è®°ä¿¡æ¯å¹³å°æ建在“国土资æºäº‘â€ä¸Š,今年下åŠå¹´å®žçŽ°ä¿¡æ¯å¹³å°ä¸Šçº¿è¯•è¿è¡Œ,2016年基本完æˆæ•°æ®æ•´åˆå»ºåº“,2017年基本建æˆè¦†ç›–全国的信æ¯å¹³å°ã€‚
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评论:
</p>
<p style="text-indent:2em;font-family:宋体, Arial, sans-serif;font-size:16px;background-color:#FFFFFF;">
房产税列入立法规划 + ä¸åŠ¨äº§ç™»è®°ä¿¡æ¯å¹³å°å»ºè®¾å¯åŠ¨,两åªé´å敲开房产税å¾æ”¶åºå¹•ã€‚
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<p style="text-indent:2em;font-family:宋体, Arial, sans-serif;font-size:16px;background-color:#FFFFFF;">
本周备å—关注已久的房地产税法æ£å¼è¢«åˆ—å…¥ä¸å›½ç«‹æ³•è§„划,éšåŽå›½åœŸéƒ¨æ˜Žç¡®ä¸åŠ¨äº§ç™»è®°ä¿¡æ¯å¹³å°è¿è¡Œæ—¶é—´è¡¨,这也æ„味ç€è®ºè¯å·²ä¹…的房产税å¾æ”¶å·²è¿›å…¥å®žè´¨ç«‹æ³•+è½å®žé˜¶æ®µ,房地产税法长效机制的建立é€æ¸æ˜Žæœ—化。
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房产税å¾æ”¶çš„范围ã€ç¨ŽåŸºã€ç¨ŽçŽ‡ç‰å¦‚何确定。
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当å‰æƒ…况:ç›®å‰æˆ‘国房地产的税负水平相对较é‡,相关税ç§ä¸»è¦é›†ä¸äºŽæµè½¬çŽ¯èŠ‚且ç§ç±»ç¹å¤š,包括è¥ä¸šç¨Žã€åœŸåœ°å¢žå€¼ç¨Žã€å°èŠ±ç¨Žã€å¥‘税ç‰,ä¿æœ‰çŽ¯èŠ‚仅针对商业è¥ä¸šç”¨æˆ¿,上海和é‡åº†è¯•ç‚¹å¾æ”¶çš„ä½å®…房产税,å…¶å¾ç¨ŽèŒƒå›´ä¾ç„¶è¾ƒçª„且税率较为温和。
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<p style="text-indent:2em;font-family:宋体, Arial, sans-serif;font-size:16px;background-color:#FFFFFF;">
如何改å˜:æ ¹æ®åª’体报é“,当å‰æˆ¿åœ°äº§ç¨Žå¾æ”¶æ€è·¯å·²åŸºæœ¬æ˜Žç¡®,未æ¥å°†å‡è½»å¼€å‘æµé€šçŽ¯èŠ‚税负比é‡,æ高ä¿æœ‰çŽ¯èŠ‚税负比é‡,主体税ç§æˆ–由房产税ã€åŸŽé•‡åœŸåœ°ä½¿ç”¨ç¨Žåˆå¹¶,房产税以é¢ç§¯ä¸ºå•ä½è¿›è¡Œå¾æ”¶å¹¶å°†æœ‰å…å¾éƒ¨åˆ†,具体å…å¾é¢ç§¯åŠç¨ŽçŽ‡å°†ç”±åœ°æ–¹æ”¿åºœåœ¨ä¸å¤®ç¡®å®šçš„区间内自行决定。
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<p style="text-indent:2em;font-family:宋体, Arial, sans-serif;font-size:16px;background-color:#FFFFFF;">
他山之石:结åˆéƒ¨åˆ†å‘达国家åŠåœ°åŒºçš„过往ç»éªŒ,其房地产ä¿æœ‰ç¨Žç¨ŽçŽ‡å¤šåœ¨0.15%-5%之间,æœ¬è´¨éƒ½æ˜¯å¢žåŠ åœ°æ–¹è´¢æ”¿æ”¶å…¥,实际执行效果对于房地产æˆäº¤é‡ä»·çš„å½±å“并ä¸å¤§ã€‚
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房产税å¾æ”¶æ—¶ç‚¹çš„判æ–。
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建立ä¸åŠ¨äº§ç»Ÿä¸€ç™»è®°åˆ¶åº¦ã€å®žçŽ°å…¨å›½ä½æˆ¿ä¿¡æ¯è”网是全国性å¾æ”¶æˆ¿äº§ç¨Žæ‰€éœ€å…·å¤‡çš„æ¡ä»¶,éšç€ä¸åŠ¨äº§ç™»è®°æš‚è¡Œæ¡ä¾‹å®žæ–½ä»¥åŠæˆ¿äº§ç¨Žè¿›å…¥äººå¤§ç«‹æ³•è§„划,ç›®å‰æ³•å¾‹å±‚é¢çš„éšœç¢ä¸å¤§,但ä»å˜åœ¨ç¨ŽåŸºç¡®å®šã€æˆ¿äº§è¯„ä¼°ã€ä¿¡æ¯è”网ç‰æŠ€æœ¯çŽ¯èŠ‚的完善,从所公布的ä¸åŠ¨äº§ç™»è®°ä¿¡æ¯å¹³å°å»ºè®¾æ—¶é—´è¡¨æ¥çœ‹,今年下åŠå¹´å®žçŽ°ä¿¡æ¯å¹³å°ä¸Šçº¿è¯•è¿è¡Œ,2016年基本完æˆæ•°æ®æ•´åˆå»ºåº“,2017年基本建æˆè¦†ç›–全国的信æ¯å¹³å°,也å³æ˜¯è¯´,å‰ç½®æ¡ä»¶ä¹‹ä¸€çš„ä¿¡æ¯å¹³å°æ建最早在2017å¹´å…¨é¢é“ºå¼€,而å¦ä¸€å¤§æ£˜æ‰‹é—®é¢˜â€”—估价系统的设立就æˆä¸ºå½“å‰æœ€ä¸å…·å¤‡ç¡®å®šæ€§çš„环节,以房屋评估价æ¥å¾æ”¶æˆ¿äº§ç¨Žæ˜¯å›½é™…通行åšæ³•(而éžä»¥äº¤æ˜“ä»·æ ¼),我国当å‰çš„房屋估价体系还远达ä¸åˆ°è¦æ±‚,å³ä½¿ä¹è§‚估计一切必需æ¡ä»¶åœ¨2017年底已达æˆ,政府也会继ç»é€‰å–å‡ ä¸ªåŸŽå¸‚ä½œä¸ºè¯•ç‚¹å†é€æ¥æŽ¨è¿›,所以说房产税全é¢é“ºå¼€æ‰§è¡Œå°†æ˜¯2018甚至2019å¹´æ‰èƒ½å¤Ÿå¾—ä»¥å®žçŽ°çš„ç›®æ ‡ã€‚
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对于房价预期的影å“å‡ ä½•ã€‚
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我国现有的财税机制决定了税收主è¦é›†ä¸äºŽä¸å¤®å±‚é¢,地方政府的财政收入始终ä¾èµ–于土地出让金,é•¿è¿œæ¥çœ‹,房产税å˜åœ¨çš„真æ£ç›®çš„æ˜¯å¢žåŠ åœ°æ–¹æ”¿åºœçš„è´¢æ”¿æ”¶å…¥,而éžè°ƒæŽ§æ‰‹æ®µ,房产税å¯ä»¥ç»™åœ°æ–¹æ”¿åºœå¸¦æ¥æ–°çš„长期而稳定的税æº,政府对于土地财政的ä¾èµ–程度将å‡ä½Ž,则房价有å¯èƒ½éšåœŸåœ°æˆæœ¬ä¸‹é™è€Œå‘ˆçŽ°æ•´ä½“缓慢下行趋势,åŒæ—¶æˆ¿å±‹æŒæœ‰é˜¶æ®µå¢žåŠ 支出将使è´æˆ¿è€…产生房价下é™çš„预期,我们认为æ¤ç§æˆ¿ä»·è½¯ç€é™†çš„æ–¹å¼æ›´ç¬¦åˆæ”¿åºœé¢„期æ€è·¯ã€‚但若税基和税率的制定低于市场预期,则房产税的推行对于房价走势的影å“将显著å‡å°ã€‚
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çŸæœŸæ¥çœ‹,房产税2-3年内è½åœ°éš¾åº¦æžå¤§,其对于当å‰åœ°äº§æˆäº¤é‡ä»·ä¸ä¼šé€ æˆå¤ªå¤§æ³¢åŠ¨,ä¸”å½’æ ¹ç»“åº•,æˆ¿ä»·æœ€æ ¹æœ¬è¿˜æ˜¯ç”±ä¾›éœ€å…³ç³»å†³å®šçš„,éšç€ä¸€çº¿åŸŽå¸‚土地资æºç¨€ç¼ºæ€§å¢žå¼º,我们预计一线城市房价ä»å°†å¤„于åšæŒºæ…¢ç‰›è¡Œæƒ…ä¸,其他城市房价å—房产税的影å“也仅åœç•™åœ¨æƒ…绪上,最终起主导作用的并ä¸æ˜¯æˆ¿äº§ç¨Žã€‚
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<p style="text-indent:2em;font-family:宋体, Arial, sans-serif;font-size:16px;background-color:#FFFFFF;">
对于市场å应的判æ–。
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