Former China Minister of Finance Lou Jiwei suggested that after economic growth is normal, the real estate tax pilot should be carried out as soon as possible.
Lou Jiwei on Friday (March 24) published an article entitled the reform and future prospects entitled the reform of the Chinese fiscal system in the new era in the comparison magazine that in the past three years, due to various unfavorable factors, China's economic growth has grown in economic growth.Beyond expectations, a large efforts to reduce taxes and fees and stimulate the policy, and the macro tax burden has declined.
He wrote that after the economic transformation to normal growth, we must take measures to stabilize the macro tax burden and maintain moderate financial resources, which is conducive to promoting the balance between regional development, equalization of basic public services, and revenue from revenue.distribute.
Lou Jiwei wrote that the future development of the fiscal system requires a problem orientation. One of them is to establish taxes suitable for local taxes, and real estate taxes are the most suitable taxes for local taxes.
He believes that incomplete property rights and limited transactions are the biggest difficulties of real estate tax legislation.The main difficulty is that the town and the countryside implement different land systems.
Lou Jiwei explained that urban land is owned by the whole people.The corresponding land use rights, the corresponding real estate valuation is relatively simple.Rural land is owned, and farmers have the right to use the homestead, but the right to transfer is limited. It can only be transferred within the collective in the collective. It can be stipulated that real estate taxes are not levied for farmers' housing.However, there is no use of rural collective land, and there is no plot ratio specification for homesteads and collective construction land.A large number of house sites are built on a large number of housing, rented or sold out, forming an illegal "small property house".
Lou Jiwei believes that how the "small property house" is indeed a problem.In the pilot, exploration can be carried out in conjunction with the reform of the land system.In the end, it is necessary to solve this problem, and it is necessary to crack the dual system structure of the city.