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Ask for property tax to should avoid to repeat levy above all
From;    Author:Stand originally

In view of the current situation that price of our country house rises at full speed, there is expert to table a proposal ceaselessly recently: Invest for control, answer to roll out property tax as soon as possible, emphasize property tax coming on stage " had jumped over earlier " , in order to improve housing unused cost, restrain house price to rise too quickly.

Building city drops in temperature gradually, "The person that fry a room " beginning fight in some places one by one " fry orchid " ...

What need to point out above all is, the action that lowers house price to publishing property tax can express a hope, but cannot think it is elixir. Actually, "Value added tax of our country's active house property duty, land from say to be equal substantially the property tax at abroad, just need to be in plan tax basis, collect limits, collect try to perfect on strength " , this kind of viewpoint is afraid can make a few experts amazed, and the creation that this one viewpoint is not the author, it is estate of our country institution of higher learing make clear in teaching material put forward. Why should discuss this issue? Because of property tax roll out the situation that should avoid to repeat levy above all to happen, after if wait,be being rolled out, undertake correction be meetinged again special passivity.

Want to understand this clearly more, need is told from germ. Current, there are 3 kinds of kinds that impose property tax roughly on the world: The country such as Brazil, Canada executes the first kind, undertake land, building, concerned building and other fixed assets integratedly levy together. The 2nd kind is to resemble Austria, Korea in that way, only right land or building levy. The 3rd kind is the country such as Mexico, Poland in that way, amalgamative to land and building levy.

Will contrast first the house property duty of our country. House property duty is it is imposition object with house property, a kind of tax that the value according to house property or house property hire impose to the unit of building property right and individual. The plan duty of house property duty is house price and chummage according to cent two kinds, former it is the more than value with house property is plan tax basis, latter is a basis levy taxes of income of house property hire.

Contrast the expropriation of tax of the property on international the situation discovers not hard, house property duty is only right actually building levy, attribute the 2nd kind of situation. Actually, the name of the property tax of a few countries calls house property duty. Be worth the practice of levy formerly according to house property, also go up with international the current way with value levy is same, and, duty of our country house property is pressed year plan proof, the feature that imposes cycle and property tax repeatedly photograph be identical.

Will see land value added tax again, the basis of its imposition is the appreciation forehead that makes over the building on land access, ground, attachment, that is to say, when collecting this categories of taxes, want specified number of appreciation of computational land nature not only, calculate even the profit of earnings of development of individual of the person that land is used. The amalgamative to land and building levy that passes through on means of this kind of levy and international is very adjacent, just, the value that the land value that we think is land access is not land property value.
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