Regarding the Free Times reported on March 18, 108, Mr. Yao Liandi, Chairman of Aachen Construction, was overburdened by the tax on corporate investment real estate. The two-tax system should be abolished and the housing holding tax should be reduced. There are many existing laws and regulations. misunderstanding. The Ministry of Finance clarified as follows:
Part I and the two-tax system: In order to establish a fair and reasonable income tax system that is in line with international trends and competitive, China revised the income tax system optimization plan on February 7, 107, since January 1, 107 From the beginning of the day, the abolition of the two tax constituencies will be deducted, and the new taxation system will be adopted. The income of the main investors of the enterprise may be taxed separately at the rate of 28% (excluding the total amount of comprehensive income, which is taxed at the highest rate of 40%), and the dividend income is subject to the two-stage total tax burden of the company's profit-making business income tax and individual comprehensive income tax. From the highest 49.68% before the correction to 42.4% (= 20% + 80% A� 28%), moderately reduce the dividend income tax, and increase investment willingness.
Second, the income tax part of the unity of the premises: In view of the past, the real estate transaction department of the country has separately collected income tax and land value-added tax on the house and the land, in which the land is subject to the land value-added tax according to the present value of the announcement, and the income tax is no longer levied; The vast majority of the income tax on the present value of housing assessment, low tax burden, derivative related tax evasion arrangements and short-term investment speculation, and inconsistent with the international tax system, in order to solve the lack of separate taxation of premises, establish a reasonable and transparent tax system And in line with the international tax system, China has implemented the income tax system for the integration of housing and land since 105 years. The income from housing and land transactions is levied at the actual price, and the benefits are in line with the land value-added tax system. The total amount of land price increase calculated by the tax law is deducted from the calculation of housing and land transaction income, and there is no recurring tax problem. The income tax tax increase system of the above-mentioned system is used for social welfare expenditures such as housing policies and long-term care services to implement housing justice, improve the gap between the rich and the poor, and help rational allocation of social resources.
Third, the income tax rate of profit-making business 20%:
China's profit-making income tax rate increased from 17% to 20% from January 1, 107, compared with 21% after the US tax reform (additional local income tax 3% to 12%) Japan's 23.2%, South Korea's 25%, China's 25%, and OECD countries' average tax rate of 23.5% are low, still internationally competitive, and help financial stability.
4. The part of the premises holding tax:
The land price tax is a land policy that realizes the average land rights. It is based on the specified land price and is taxed according to the price; the house tax class reflects the government's public service expenditure, which meets the principle of quantity and benefit, and the principle of benefit. They are the main source of fiscal revenue for local government governance. The adjustment mechanism for the land price tax announcement land price and housing tax is as follows:
(1) Land price tax announcement land price adjustment: May 10, 106 amendments announced the average land rights regulations, Article 14 stipulates that the land price announced by the local government will be renewed every 2 years. The regulations are stipulated once to reflect the market pulsation. The Ministry of the Interior has written to the local government. The assessment of the land price must refer to the current land value table, the previous announcement land price, the local financial needs, the socio-economic status and the public land tax burden capacity. .
(II) Adjustment of the relevant housing tax: Except for the self-occupation tax rate of 1.2%, the remaining non-self-occupation tax rate and the standard price of the house are all local government powers and responsibilities. The Ministry of Finance and Taxation Department also sent letters to local governments to handle the re-assessment of housing standard price operations. They should consider the local economic development, the taxpayers' affordability and adjustment range, and carefully assess and rationally adjust the housing tax.
Source: Ministry of Finance