文/本报记者 黄贵耕

Wen/our reporter HuangGuiGeng

　　所谓暴利税，是针对行业取得的不合理的过高利润征税。

The so-called windfall tax，For the industry is obtained reasonable too high profits tax。

　　日前，一篇《谁在大岭山森林公园建别墅？》的网文，引起多家媒体对东莞市大岭山森林公园内违法建别墅一事的密集追踪。

a，a《Who in the enterprise mountain forest park built villas？》WangWen of，Cause many media to following enterprise within the mountain forest park built the villa of illegal intensive tracking。

　　别墅属于低建筑容积率，高度浪费土地资源的豪宅，因此，早在2003年国土资源部就下发文明确规定“停止别墅类用地的土地供应”。2004《国务院关于深化改革严格土地管理的决定》再次强调“继续停止高档别墅类房地产用地的审批”。2006年及今年新颁布的《禁止用地目录》继续将别墅列入其中。

Villa belongs to low building volume rate，Highly waste of land resources of a person of extraordinary powers curtilage，so，As early as 2003 the ministry of land and resources will dispatch under explicitly“Stop for the land supply of villa”。2004《The state council on deepening the reform of land management strictly decision》again“Continue to stop luxury villa for the examination and approval of real estate”。In 2006, and this year the newly issued《Ban land directory》Continue to villa included。

　　尽管国家相关部委三令五申严禁别墅建设，禁止给别墅项目供地，各地别墅项目建设却依然屡禁不止。

Although the national related ministries are strictly prohibited SanLingWuShen villas construction，Banned for the project to the villa，Villa project construction is still around long-standing。

　　究其原因，首先是利益驱使。因为开发和建设别墅可获取暴利。调查发现，动辄几百万、上千万甚至几千万一套的别墅，实际开发成本除掉土地之外，并无多少技术及资金含量，完全是以“有天有地”和多占土地面积为卖点。说白了就是用多占国家的土地资源换取暴利。

Investigate its reason，First is driven interests。Because the development and construction villa can obtain profits。The survey found，Penchant for millions of、Tens of millions of even a villa，The actual development cost land away outside，And how many technology and funds without content，Completely is“One day have to”And much of the land area for selling point。Spoken parts in an opera is more than the country with of land resources for profits。

　　但别墅概念至今模糊不清。尽管别墅一词在国家众多正式文件中不断出现。但是，具体什么房屋属于别墅，其明确的定义至今未能从法律层面明晰。禁止建别墅也就无认定细则，更无实质性惩处措施。目前相关的《国有土地出让合同》及《用地规划许可证》仅仅是以建筑容积率来限定和限制开发商建别墅。而开发商若想修建别墅，完全可以低密度住宅的名义申报，取得土地后，再修建成别墅。就算有容积率方面的要求，开发商也往往采取一个地块分成两部分：一部分建容积率很高的楼房，而另一部分建成低密度别墅，这样整体容积率就不违规，就能规避容积率的要求。 ”

But villa concept has blurred。Although villa in the country is numerous formal a word document appear constantly。but，What specific house belong to the villa，Its clear definition has not yet clear from the law level。Banned built it has no detailed rules that villa，No more substantial above measures。At present the relevant《State-owned land transfer contract》and《Land use planning permit》Simply by building volume rate to limit and limit developers built villas。And if developers building villas，Can the name of low density residence declare，After obtain the land，To build into the villa。Even with volume rate requirement，Developers also often take a plot is divided into two parts：Part of the building to build volume rate is very high，But part of low density villa built，So the overall volume rate is not illegal，Can avoid cubage requirements。 ”

　　有数据显示，当前受房价高企的影响，别墅的开发及持有均能获取暴利。

A data shows，The current high prices by influence，Villa development and hold all can get profits。

　　因此，笔者认为，要从根本上遏制违法建别墅，首先要明确别墅的认定标准。而且，必须对别墅开发及购买者同时征收暴利税。然后，每年向持有者继续征收一定比例的房产税，彻底遏制通过别墅的购买和持有牟取暴利的冲动。

so，The author thinks that，To basically contain illegal building villas，Should make clear of the villa of standards。and，To the villa development and buyers to imposing a windfall tax at the same time。And then，Every year to holder to continue a certain percentage of the collection of house property tax，Thoroughly contain through the villa buy and hold a lot of impulse。

　　对别墅征用暴利税，理由有三：第一，别墅属于典型的低效率使用土地，开发及购买者必须要承担多占土地资源的责任。一栋别墅均占地动辄几百上千平方米，却只供一户人家居住。根据多占资源多缴税的原则，对别墅的开发商及购买业主课以相应的重税，方显公平。

Villa requisition of windfall profits tax，Reason to have three：The first，Villa belongs to the typical low efficiency of land use，Development and buyers have to bear more of the responsibility of land resources。A villa are easily hundreds of thousands of square covers an area，But only for a family to live。According to the principle of tax of more resources，The developer of the villa and the purchase of the corresponding imposed heavy tax，Party show fair。

　　第二，开发销售别墅明显属于暴利性质，现在在售别墅其价格都是高得惊人，一栋几百平方米的别墅动辄几百万、上千万、甚至几千万上亿也不在少数，购买后的涨价也是翻倍的。根据其获利额度，完全符合暴利税的应税原则。

The second，Development sales villa obvious belong to profits properties，Now the price is sold in the villa is surprisingly high，One house hundreds of square meters of villa penchant for millions、Tens of millions、Even tens of millions of is not in the minority，After the purchase price is also doubled。According to its profit quota，Full compliance with the windfall profits tax taxable principle。

　　第三，只有通过高额的惩罚性税负才可稀释开发和购买别墅所获暴利，进而起到遏制别墅的疯狂开发和购买。

The third，Only through the high tax burden to dilute the punitive development and purchase by villa windfall profits，And then a curb villa crazy development and buy。