According to the introduction of relevant person of State General Tax Bureau, new house property tax, may involve imposing the real estate and leaving taxes unused , the top-grade luxurious house will charge higher tax ,etc. possibly. The new house property tax tentative programme run in simulation is in second-hand house transaction among them, will impose the business tax , income tax , value-added tax from 20 to 60 and surtax of 4 from 20 to 60 of 5. And new house property tax to buy house people harvest , charge to the developer , or other operation modes on earth? This personage says , still indeterminate at present. However, how much is lowered on earth at room rate, who will be that these two questions of the beneficiary will have already caused dispute .
Dispute one: How much is room rate lowered?
1 . Lower above 34 in theory
It is estimated , if levy the housing and land tax, the development cost can drop by a wide margin , the room rate will be followed to drop too. Analyse according to the personage of research institution of some real estate , because the price of land and relevant expenses of taxation divide into 70 to hand in, mean too that it only needs to pay 1/70 first while selling to take cost a lot of price of land of 50 of the house and relevant expenses of taxation, it drop in in being the remaining for year 69 it pay separately the others (70-1 ) /70 =98.57, displays it in the room rate, the cost drops 50 * 98.57 =49.29 % . Consider that the demand improves and causes developer's other factors in managing , 10 among them - 15's share is taken forcible possession of, so there is the range of reducing above 34 in theory.
2 . The impact on room rate is about 5 %
Levy the impact on room rate of the housing and land tax and estimate it in 5. This is because the housing and land tax levied is involved mainly is the money for selling land, generally speaking, the money for selling land takes about 15 of the development cost, and this proportion reflects the real selling price just in about 5.
Dispute two: Who will be be benefited ?
1 . The developer is the most direct beneficiary
The room rate depends on the supply and demand relation of the market. The space will not be too big that the developer makes concessions; On the contrary, it is can in a disguised form for district added value through increasing in developer (for instance, afforesting, environment, the intelligent) and can't make use of promotion of different forms not stabilizing by room rate. Compared with input to increase, the developer's whole cost is still far smaller than levying the expenses in the past of the housing and land tax, thus become the most direct beneficiary of the housing and land tax, but perhaps consumers will not buy the commodity apartment of the low price because of reducing of developer's cost.
2 . The consumer is a beneficiary
The pleasant place of the housing and land tax does not reflect in reducing the room rate directly , its more functions are to regulate the gap between rich and poor, strengthen the ability to resist risk of the market. In the long run, if the market can be rational and ripe, avoid the similar Chinese Hong Kong , Japan real estate market disaster, the consumer is a beneficiary.