The revision of the real estate tax legislation has not appeared in the legislative planning of the National People's Congress of China. Experts believe that this is due to the consideration of the domestic economic situation in China., But the long -term legislative direction has not changed.
According to the Securities Times, the legislative planning of the 14th National People's Congress announced by the National People's Congress of China on September 7th, in the field of fiscal and taxation, VAT, consumption tax law, and tariff law will be at the current National People's Congress.The Standing Committee was requested to review it during his term.However, the amendments to the attractive real estate tax legislation did not appear in this legislative plan.
The Securities Times quoted a number of fiscal and tax experts that the real estate tax legislation was temporarily relieved, and more considering the domestic economic situation. At this time, any increase in negative measures must be particularly cautious.Change or it will be steadily advanced when the conditions are mature.
Li Rong, a professor at the School of Finance and Finance of Renmin University of China, believes that because real estate accounts for high proportion of Chinese residents' wealth, it is relatively sensitive.At the same time, in recent years, the supply and demand relationship of China's real estate market has changed significantly in recent years, from preventing over heat to preventing cold.At this time, the implementation of real estate tax will not affect the real estate market and even economic development.
The Third Plenary Session of the Eighteenth Central Committee held in 2013 proposed to accelerate the legislation of real estate tax and promote reform in a timely manner.In the "Legislative Planning of the Standing Committee of the 13th National People's Congress", the real estate tax law is included in the first type of project, which is a draft legal case that is relatively mature and intended to be reviewed during the term of office.However, during the term of office of the Standing Committee of the 13th National People's Congress, the real estate tax law failed to submit a review.In this legislative plan, real estate tax has not been mentioned.
In addition, the personal income tax law has not been revised in the plan.In response, Sun Kunpeng, an associate professor at the School of Finance and Taxation of the Central University of Finance and Economics, believes that this means that the relevant tax system and tax rate may not be adjusted in the short term.
Tian Zhiwei, deputy dean of the Public Policy and Governance Research Institute of Shanghai University of Finance and Economics, pointed out that due to the adjustment of the special additional deduction, there is no need to revise it, and the subsequent existing methods such as extension and expansion, improving standards are further optimized to further optimizePossibility of personal income tax.
