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房地产税离落地还有多远

来源: 南方日报网络版     时间: 2019年11月12日 14:35:01
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(  房)(地)(产)(税)(落)(地)(还)(有)(多)(远)(
  不)(动)(产)(登)(记)(是)(房)(地)(产)(长)(效)(调)(控)(机)(制)(的)(最)(基)(础)(内)(容)(,而)(税)(收)(问)(题)(要)(根)(据)(税)(法)(有)(关)(要)(求)(,依)(税)(收)(法)(定)(原)(则)(,由)(国)(家)(依)(法)(决)(定)(。因)(而)(不)(等)(于)(说)(有)(了)(不)(动)(产)(登)(记)(就)(会)(收)(房)(地)(产)(税)(,两)(者)(没)(有)(直)(接)(因)(果)(关)(系)(。同)(样)(,不)(动)(产)(登)(记)(制)(度)(并)(不)(是)(打)(压)(房)(价)(为)(目)(的)(,房)(价)(由)(供)(求)(关)(系)(、预)(期)(等)(因)(素)(决)(定)(,与)(不)(动)(产)(登)(记)(也)(没)(有)(直)(接)(因)(果)(关)(系)(。
  不)(动)(产)(登)(记)(来)(了)(,房)(地)(产)(税)(全)(面)(开)(征)(还)(会)(远)(吗)(?
  近)(日)(,北)(京)(市)(16个)(区)(县)(正)(式)(实)(施)(不)(动)(产)(统)(一)(登)(记)(制)(度)(,开)(始)(下)(发)(新)(的)(产)(权)(证)(书)(。在)(此)(之)(前)(,广)(州)(、青)(岛)(、徐)(州)(、南)(宁)(、义)(乌)(等)(30多)(个)(城)(市)(已)(经)(实)(现)(了)(统)(一)(登)(记)(。按)(照)(不)(动)(产)(登)(记)(联)(席)(会)(议)(的)(部)(署)(,今)(年)(年)(底)(全)(部)(市)(县)(要)(完)(成)(职)(责)(机)(构)(整)(合)(。
  各)(地)(不)(动)(产)(登)(记)(工)(作)(的)(展)(开)(,总)(是)(被)(市)(场)(与)(房)(地)(产)(税)(联)(系)(起)(来)(。从)(2003年)(开)(始)(研)(究)(物)(业)(税)(,经)(过)(6年)(时)(间)(多)(地)(“空)(转)(”试)(点)(,按)(评)(估)(值)(征)(税)(的)(技)(术)(相)(对)(成)(型)(;再)(加)(上)(不)(动)(产)(登)(记)(带)(来)(的)(基)(础)(数)(据)(信)(息)(,房)(地)(产)(税)(开)(征)(的)(条)(件)(日)(趋)(成)(熟)(。
  有)(乐)(观)(者)(指)(出)(,财)(税)(改)(革)(是)(全)(面)(深)(化)(改)(革)(重)(要)(一)(环)(,房)(地)(产)(税)(应)(能)(在)(“十)(三)(五)(”期)(间)(落)(地)(。不)(过)(,受)(立)(法)(程)(序)(所)(限)(,该)(法)(最)(快)(通)(过)(也)(要)(到)(2017年)(。
  不)(动)(产)(登)(记)(提)(速)(
  11月)(6日)(,北)(京)(市)(国)(土)(资)(源)(局)(、住)(房)(和)(城)(乡)(建)(设)(委)(员)(会)(联)(合)(发)(布)(了)(《关)(于)(整)(合)(本)(市)(不)(动)(产)(登)(记)(职)(责)(的)(通)(知)(》,规)(定)(自)(2015年)(11月)(9日)(起)(,北)(京)(启)(用)(不)(动)(产)(登)(记)(簿)(证)(,即)(日)(起)(受)(理)(的)(不)(动)(产)(登)(记)(申)(请)(,将)(按)(照)(不)(动)(产)(统)(一)(登)(记)(程)(序)(办)(理)(并)(颁)(发)(不)(动)(产)(权)(利)(证)(书)(。《通)(知)(》规)(定)(,居)(民)(原)(有)(的)(“老)(房)(本)(”依)(然)(有)(效)(。
  据)(记)(者)(了)(解)(,《不)(动)(产)(登)(记)(暂)(行)(条)(例)(》自)(今)(年)(3月)(1日)(正)(式)(落)(地)(实)(施)(开)(始)(,便)(已)(有)(青)(岛)(、厦)(门)(、广)(州)(、深)(圳)(等)(多)(个)(城)(市)(先)(于)(北)(京)(市)(启)(动)(了)(不)(动)(产)(登)(记)(制)(度)(,并)(发)(出)(了)(不)(动)(产)(权)(证)(书)(。南)(京)(、大)(连)(、沈)(阳)(等)(城)(市)(也)(在)(积)(极)(推)(进)(中)(。
  按)(照)(国)(土)(资)(源)(部)(公)(布)(的)(不)(动)(产)(登)(记)(时)(间)(表)(,2015年)(将)(健)(全)(配)(套)(制)(度)(;2016年)(全)(面)(形)(成)(制)(度)(体)(系)(;2017年)(实)(现)(信)(息)(共)(享)(,依)(法)(公)(开)(查)(询)(。
  易)(居)(智)(库)(研)(究)(总)(监)(严)(跃)(认)(为)(,不)(动)(产)(登)(记)(制)(度)(并)(不)(是)(为)(了)(打)(压)(房)(价)(或)(拥)(有)(其)(他)(目)(的)(,而)(是)(为)(了)(理)(顺)(现)(在)(各)(类)(不)(动)(产)(的)(权)(属)(关)(系)(。该)(项)(政)(策)(的)(实)(施)(,将)(对)(明)(晰)(和)(保)(护)(产)(权)(、便)(利)(和)(保)(障)(交)(易)(产)(生)(重)(要)(作)(用)(,也)(是)(为)(后)(续)(住)(房)(长)(效)(机)(制)(的)(建)(立)(所)(进)(行)(的)(基)(本)(工)(作)(,长)(远)(意)(义)(大)(于)(短)(期)(意)(义)(。
  “这)(项)(法)(规)(对)(大)(众)(心)(理)(影)(响)(很)(大)(,很)(多)(人)(惊)(呼)(狼)(来)(了)(。贪)(官)(们)(在)(想)(:登)(记)(会)(不)(会)(成)(为)(反)(腐)(工)(具)(?买)(房)(者)(在)(想)(:是)(不)(是)(为)(房)(地)(产)(税)(征)(铺)(路)(?卖)(房)(者)(在)(想)(:房)(价)(会)(下)(降)(?要)(不)(要)(早)(卖)(?”北)(京)(师)(范)(大)(学)([微)(博)(]管)(理)(学)(院)(教)(授)(董)(藩)(一)(语)(道)(出)(了)(权)(利)(人)(心)(中)(的)(疑)(惑)(。
  董)(藩)(认)(为)(,制)(定)(《不)(动)(产)(登)(记)(条)(例)(》与)(房)(产)(税)(征)(收)(无)(关)(,有)(些)(人)(乱)(联)(系)(,是)(忽)(悠)(大)(众)(。“财)(产)(税)(是)(以)(我)(们)(彻)(底)(拥)(有)(了)(这)(个)(物)(品)(的)(所)(有)(权)(为)(前)(提)(的)(,但)(是)(回)(到)(中)(国)(的)(房)(地)(产)(上)(来)(,我)(们)(跟)(西)(方)(完)(全)(不)(一)(样)(。在)(中)(国)(,我)(们)(只)(有)(土)(地)(的)(使)(用)(权)(,房)(产)(税)(立)(法)(工)(作)(是)(全)(国)(人)(大)(的)(职)(责)(,与)(土)(地)(管)(理)(部)(门)(无)(直)(接)(关)(系)(。政)(府)(不)(是)(立)(法)(机)(构)(,没)(有)(权)(力)(征)(收)(房)(产)(税)(”。
  开)(征)(之)(路)(漫)(长)(
  而)(在)(中)(原)(地)(产)(首)(席)(分)(析)(师)(张)(大)(伟)(看)(来)(,不)(动)(产)(登)(记)(的)(确)(是)(房)(地)(产)(税)(向)(存)(量)(环)(节)(征)(收)(的)(必)(要)(前)(提)(,但)(并)(不)(是)(充)(分)(必)(要)(条)(件)(。“就)(目)(前)(情)(况)(来)(看)(,房)(地)(产)(税)(在)(3年)(内)(落)(地)(的)(可)(能)(性)(不)(大)(”。
  一)(直)(以)(来)(,关)(于)(房)(地)(产)(税)(的)(话)(题)(牵)(动)(着)(国)(民)(的)(神)(经)(。房)(地)(产)(税)(的)(问)(题)(讨)(论)(了)(12年)(,一)(路)(演)(变)(之)(下)(,改)(革)(方)(案)(和)(侧)(重)(点)(有)(所)(不)(同)(。
  2003年)(10月)(,十)(六)(届)(三)(中)(全)(会)(首)(次)(提)(出)(物)(业)(税)(的)(设)(想)(,“实)(施)(城)(镇)(建)(设)(税)(费)(改)(革)(,条)(件)(具)(备)(时)(对)(不)(动)(产)(开)(征)(统)(一)(规)(范)(的)(物)(业)(税)(,相)(应)(取)(消)(有)(关)(收)(费)(”。
  随)(后)(,包)(括)(北)(京)(、深)(圳)(等)(在)(内)(共)(计)(10个)(省)(市)(开)(始)(物)(业)(税)(空)(转)(试)(点)(。当)(时)(改)(革)(思)(路)(是)(物)(业)(税)(为)(财)(产)(税)(,为)(完)(善)(中)(国)(税)(制)(,参)(照)(国)(际)(惯)(例)(按)(评)(估)(值)(征)(收)(。房)(地)(产)(评)(估)(价)(跟)(“房)(”和)(“地)(”都)(密)(切)(相)(关)(,两)(者)(难)(以)(切)(割)(,所)(以)(物)(业)(税)(是)(将)(现)(有)(持)(有)(环)(节)(税)(种)(——房)(产)(税)(和)(城)(镇)(土)(地)(使)(用)(税)(,两)(者)(合)(并)(而)(来)(。
  在)(房)(价)(高)(企)(的)(2009年)(和)(2010年)(,一)(提)(房)(地)(产)(调)(控)(、长)(效)(机)(制)(,每)(每)(都)(有)(物)(业)(税)(或)(房)(产)(税)(的)(身)(影)(。2011年)(初)(,经)(国)(务)(院)(同)(意)(,上)(海)(、重)(庆)(两)(地)(推)(行)(针)(对)(个)(人)(住)(房)(征)(收)(房)(产)(税)(的)(试)(点)(。
  据)(悉)(,上)(海)(试)(点)(方)(案)(主)(要)(针)(对)(新)(购)(住)(房)(,新)(购)(住)(房)(超)(过)(划)(定)(免)(税)(面)(积)(的)(部)(分)(需)(纳)(税)(。重)(庆)(试)(点)(方)(案)(调)(节)(意)(图)(更)(明)(显)(,主)(要)(针)(对)(高)(档)(住)(宅)(和)(独)(栋)(别)(墅)(征)(税)(。两)(地)(都)(区)(别)(对)(待)(了)(本)(地)(户)(籍)(人)(口)(和)(非)(户)(籍)(人)(口)(,非)(户)(籍)(人)(口)(征)(税)(门)(槛)(更)(低)(。
  在)(2013年)(11月)(,十)(八)(届)(三)(中)(全)(会)(全)(面)(深)(化)(改)(革)(的)(决)(定)(中)(,明)(确)(了)(“加)(快)(房)(地)(产)(税)(立)(法)(并)(适)(时)(推)(进)(改)(革)(”。这)(终)(结)(了)(各)(方)(对)(房)(产)(税)(扩)(大)(试)(点)(的)(猜)(想)(,房)(地)(产)(税)(改)(革)(要)(立)(法)(先)(行)(。
  到)(了)(2014年)(6月)(,《深)(化)(财)(税)(体)(制)(改)(革)(总)(体)(方)(案)(》获)(中)(央)(政)(治)(局)(审)(议)(通)(过)(。随)(后)(10月)(,财)(政)(部)(部)(长)(楼)(继)(伟)(在)(《求)(是)(》撰)(文)(指)(出)(,房)(地)(产)(税)(改)(革)(总)(的)(方)(向)(是)(,在)(保)(障)(基)(本)(居)(住)(需)(求)(的)(基)(础)(上)(,对)(城)(乡)(个)(人)(住)(房)(和)(工)(商)(业)(房)(地)(产)(统)(筹)(考)(虑)(税)(收)(与)(收)(费)(等)(因)(素)(,合)(理)(设)(置)(建)(设)(、交)(易)(、保)(有)(环)(节)(税)(负)(,促)(进)(房)(地)(产)(市)(场)(健)(康)(发)(展)(,使)(房)(地)(产)(税)(逐)(步)(成)(为)(地)(方)(财)(政)(持)(续)(稳)(定)(的)(收)(入)(来)(源)(。
  值)(得)(注)(意)(的)(是)(,从)(2011年)(上)(海)(与)(重)(庆)(试)(点)(房)(产)(税)(,到)(2013年)(党)(的)(十)(八)(届)(三)(中)(全)(会)(决)(定)(将)(以)(往)(“房)(产)(税)(”的)(提)(法)(转)(变)(为)(“加)(快)(房)(地)(产)(税)(立)(法)(”,专)(家)(称)(“一)(字)(之)(差)(”意)(味)(着)(房)(地)(产)(领)(域)(的)(税)(收)(改)(革)(上)(升)(为)(房)(地)(产)(税)(体)(系)(建)(设)(。
  中)(国)(社)(会)(科)(学)(院)(城)(市)(与)(竞)(争)(力)(研)(究)(中)(心)(主)(任)(倪)(鹏)(飞)(指)(出)(,房)(地)(产)(税)(作)(为)(未)(来)(地)(方)(重)(要)(税)(种)(,在)(地)(方)(组)(织)(收)(入)(和)(调)(节)(财)(富)(分)(配)(、抑)(制)(房)(地)(产)(市)(场)(投)(机)(等)(方)(面)(有)(重)(要)(作)(用)(。但)(是)(也)(要)(看)(到)(,开)(征)(之)(路)(会)(比)(较)(漫)(长)(,包)(括)(立)(法)(还)(需)(要)(做)(很)(多)(工)(作)(。
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