土地增值税法征求意见 集体房地产纳入征税范围-pg电子游戏官网入口
发布时间:
2019-08-26
财政部、国家税务总局就《中华人民共和国土地增值税法(征求意见稿)》(以下简称《征求意见稿》)向社会公开征求意见。《征求意见稿》将集体房地产纳入征税范围,并拟取消集体房地产土地增值收益调节金,使立法前后集体房地产负担总体稳定。在税率方面,土地增值税仍将继续实行四级超率累进税率。
具体来看,关于征税范围,《征求意见稿》在此前转让国有土地及地上建筑物、构筑物并取得收入的单位和个人应缴纳土地增值税的基础上,首次将出让集体土地使用权、地上的建筑物及其附着物,或以集体土地使用权、地上的建筑物及其附着物作价出资、入股纳入。土地承包经营权流转,不征收土地增值税。
在税率方面,《征求意见稿》明确土地增值税仍实行四级超率累进税率,并以转移房地产所取得的增值额为计税依据。增值额未超过扣除项目金额50%的部分,税率为30%。增值额超过扣除项目金额50%、未超过100%的部分,税率为40%。增值额超过扣除项目金额100%、未超过200%的部分,税率为50%。增值额超过扣除项目金额200%的部分,税率为60%。
虽然《征求意见稿》所设税率没有改变,但是除了增值率不超过20%的保障性住房仍继续免税外,建造增值率低于20%的普通住宅免税的规定,调整为授权省级政府结合本地实际决定减征或是免征。增加授权省级人民政府对房地产市场较不发达、地价水平较低地区集体房地产减征或免征土地增值税的规定。
财政部相关负责人表示,目前的房地产市场调控措施以地方为主,需要地方因地制宜、因城施策。
中国社科院财经战略研究院副研究员蒋震对《经济参考报》记者表示,此次土地增值税法征求意见,从内容来看,土地增值税从暂行条例到立法,不是简单平移,而是对相关转移房地产等行为在法律程序上的完善。从税种而言,土地增值税是小税种不是主要税种,但是涉及到房屋和土地这种重要的生产要素,对这种生产要素课税,需要很好地体现效率和公平的结合。
一位房地产业内人士表示,近年来房地产市场多呈现面粉贵过面包现象,也因此开发土地增值部分较过去相比价差已经比较小,因此,上述变化对房企购地并没有太多影响。但是,对于较早拿地的未开发项目,可能会带来部分影响。
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