政策风云再起。夏末秋初时节，房产税改革的消息如“秋老虎”般涌出，牵动各方神经。在国务院督查组完成16省（市）房地产调控督查后，对于房地产调控后续政策出台的呼声越来越高，关于推进房产税改革试点的相关信息也随之沸腾，先是称全国30余省市地税官员进行为期半年的房产税税基评估集训，后是说湖南、湖北被列入房产税第二批试点征收范围。房产税改革真的来了？

Policy never gone。Late summer or early autumn season，Real estate tax reform such as news“After summer”Out like，Affects all nerve。In the state council DuZhaZu completed 16 provinces（city）After the real estate regulation of supervision，For real estate regulation follow-up policies call more and more high，On promoting the housing property tax reform pilot relevant information will be boiling，The first says more than 30 provinces and cities land tax officials for half a year's housing property tax tax base training evaluation，Is said hunan、Hubei are on the second batch of pilot house property tax levy range。Real estate tax reform really come？

　　据国家税务总局（以下简称“国税总局”）财产行为税司综合处内部人士向记者透露，湖南、湖北两个最新试点区域的房产税改革征收细则正在制定中，房产税扩容范围包括个人已购的第二套存量房，征收的税率不会太高，对于具体的征收细节以及方案出炉时间，不方便透露太多。

According to the state administration of taxation（Hereinafter referred to as“National tax administration”）Property behavior tax department division of insiders revealed to reporters，hunan、Hubei two latest pilot area housing property tax levy is being made in reform of the detailed rules，Housing property tax flash range includes personal already bought the second set of stock room，Collection of tax rate will not be too high，The collection for specific details and a plan time，It is not convenient to reveal too much。

　　另据湖南省某房地产业内人士对记者透露，关于近期湖南、湖北进行房产税改革试点的消息，湖南省已收到要求其做好年内试点房产税改革的准备通知，主要包括技术及软件方面的准备。

According to another hunan a real estate insiders revealed to reporters，About recent hunan、Hubei for housing property tax reform pilot news，Hunan province have received ask its well years pilot house property tax reform ready to notice，Mainly includes the technology and software preparation。

　　种种迹象表明，这一次房产税扩围似乎是真正的“狼来了”。

All the signs are that，This time housing property tax expanding circumference seems to be true“Wolf has come”。

　　集训已始 试点在即 Training has initial pilot in sight

　　关于湖南、湖北两地将作为继上海、重庆之后试点房产税改革的第二批征收范围的传闻，早在去年底就已传出。2011年12月，在三亚召开的全国部分省市财产行为税工作座谈会上，国税总局财产行为税司司长陈杰就提出，2012年税收政策改革工作重点之一是在湖北、湖南开展房产税、城镇土地税合并的改革试点，对企业和单位按评估值征税。

In hunan province、Hubei will serve as the two Shanghai、Chongqing real estate tax reform pilot after the second batch of levy range of hearsay，As early as in late last year has spread。In December of 2011，In sanya at a national some provinces and cities and property behavior tax work symposium，National tax administration property behavior tax department priests ChenJie is put forward，2012 tax policy reform is one of focus in hubei、Hunan to carry out real estate tax、Town land tax merger reform pilot，To the enterprise and unit according to the assessment value tax。

　　在该次座谈会上还讨论了“全国房地产估价技术应用工作高级专业人才培养计划”，也即近期流传甚广的“国税总局组织来自全国30多个省市的71名税务系统工作人员在中国人民大学学习房产税批量评估技术”的消息。

In this times forum also discussed“The national real estate appraisal technology application work senior professional personnel training plan”，Namely the recent spread extensively“National tax administration organization from more than 30 provinces and cities nationwide 71 tax system work personnel in the Chinese people's university housing property tax batch assessment technology”news。

　　中国人民大学公共管理学院公共财政研究所教授孙玉栋对记者表示，这是人民大学公共管理学院与国税总局合作举办的针对房地产估价技术应用工作高级专业人才的培训，5月份就已经在公共管理学院开课，是一个纯技术方面的培训，应该是在为下一步的房产税扩围做技术准备。房产税的征收改革对现行楼市限购政策具有替代作用，通过对保有环节征税达到压制投机炒房和调控楼市的目的。

China people's university college of public management public finance research institute professor SunYuDong told reporters，This is the people's university institute of public administration and national tax administration held cooperation for the real estate appraisal technology application work senior professional talents training，May have been in public school of management course，Is a pure technical training，Should be in for the next house property tax expanding circumference technical preparation。Property tax levy to reform the current property market purchasing policy substitution effect，Through to maintain links to suppress speculation tax form and control the purpose of the property market。

　　湖南省房地产研究中心研究员陈真诚则对记者透露，“关于房产税试点的具体城市名单还没出来，但据说湖南是以湘潭作为试点，而此次试点与上海、重庆不同的是，计税依据不是原来的房产原值，而是市场评估价”。

Hunan real estate research center researcher Chen is sincere to reporters revealed，“About housing property tax pilot specific city list hasn't come out，But it is said that in xiangtan in hunan province as a pilot，The pilot and Shanghai、Chongqing is different，Plan tax basis is not the original property value，But the market evaluating price”。

　　湖南某房地产评估机构也向记者透露，他们现在确实得到消息说湖南试点房产税改革，他们已经在做房产税税基的培训。

Hunan a real estate appraisal institution also revealed to reporters，They are indeed get news that hunan pilot house property tax reform，They have been doing house property tax tax base training。

　　“据我了解，各省财政税务机关一直在做房产税改革的征收研究，房产税的改革征收并不是调控房地产市场的一种手段，而是我国税制改革的一部分，也是地方政府寻找的新财源，年内肯定会在湖南、湖北展开。”陈真诚说。

“I understand，The provinces the financial and tax authorities have been doing real estate tax reform collection of research，The reform of the property tax levy and regulating the real estate market is not a kind of means，But part of our tax system reform，The local government is looking for new revenue，Years will surely in hunan、Hubei expansion。”Chen said sincerely。

　　适时扩大房产税试点范围的趋势已逐渐清晰，在近日举行的博鳌房地产论坛上，财政部财政科学研究所所长贾康表示，在双轨统筹的制度建设里，无法规避地要包含着房产税改革的组成部分。“从最高决策层重要会议和管理部门的重要改革文件中都有清晰的表述，要适时扩大房产税试点范围。”

Timely expand housing property tax pilot range of trend has gradually clear，In the recently held at the boao real estate on the BBS，The ministry of finance director of the institute of fiscal science jia kang said，In the double track as a whole system of the construction，Can't avoid to contain the housing property tax reform part。“From the highest decision-making important meeting and management department is an important reform in file has clearly stated，To timely expand housing property tax pilot range。”

　存量征收成为焦点 Stock collection be a focus

　　自上海、重庆在楼市调控期推出房产税改革试点后，这项被喻为“虎狼猛药”的政策改革一直饱受争议，当坊间再次传出房产税扩大改革试点的消息后，诸如哪些城市会被纳入下一批试点，如何征收，税率如何确定等又成为社会各界关注的焦点。于是乎，各种声音纷杂而出。

From Shanghai、Chongqing in the property market adjustment period out of real estate tax reform after the pilot，This is known as“Does the tiger fierce medicine”Policy reform has been controversial，When urban again efferent housing property tax to expand the pilot reform after the news，What cities such as will be included in the next batch of pilot，How to collect，Tax rate, such as how to determine and become the focus of the society。As a result，All kinds of sound distracting out。

　　据了解，此次30多个省市地税官员的培训主要是为开展非经营性消费房产的存量部分恢复征税的试点提供技术储备。而湖北、湖南两省开展的试点侧重于如何将房产税的计税依据由房产原值或租金改为评估市场价，并将房产税与城镇土地使用税合并。

It is understood，The more than 30 provinces and cities land tax officials training is mainly for the development of the non-business consumption real estate stock recovered partially taxation pilot provides technical reserves。And hubei、Hunan provinces to pilot focused on how to real estate tax plan tax basis by the real estate value or rent to evaluate the market price，And will house property tax and town land royalities merger。

　　中国房地产税改革专家组成员与顾问曲卫东表示，此次培训班是涉及对存量房征税进行税基评估。在存量房的定义上，除了对城市所有已购房地产采取普遍征收原则，以防在二三套房认定上加大征管成本和增加寻租空间外，也可对开发商已建未售的房地产设置一个销售期，并对逾期未售的房地产征税，从而防止开发商捂盘惜售，或对购房者的二套（含）以上住房征税，从而提高闲置住房的出租率。

China's real estate tax reform expert group members and consultant QuWeiDong said，This training course is a reference to stock room taxation on evaluation of tax base。In the stock room on the definitions，In addition to the city all has the real estate take common collection principle，In case two or three suites that increased the collection and management cost and increase the rent space，But also the developers have built the unsold real estate set up a sales period，And the sale of real estate taxation fails，So as to prevent developers wu disc rised，To the person that buy a house or two sets（contain）Above housing tax，So as to improve the idle housing occupancy rate。

　　对存量房征税，一直以来被业界认为是房产税的改革发展方向，但是税率的设置、计税依据的条件、房屋价值的确定以及各方利益的调解等均成了房产税改革征税的难题，孙玉栋认为，房产税应该对存量征税,根据纳税人持有房产数量的不同，采取累进税率征收比较合理，不应该是统一的比例税率。

Tax on stock room，Has been the industry thinks house property tax is the direction of reform and development，But the rate of setting、Plan tax basis conditions、Housing value to determine the interests of all parties and mediation are become real estate tax reform of tax problems，SunYuDong think，Real estate tax should be to stock tax,According to the taxpayer holding property number of different，Adopt progressive tax rate is more reasonable，Should not be unified proportional tax rate。

　　陈真诚则认为，不管是存量还是增量都该征收房产税，可以采取首套房免税，其余的二套房、存量房、新增房都要按一定比率进行征收。重庆、上海的税率既不能解决地方财政收入来源问题，也起不到调控房地产市场的作用，有效的税率应该按照房产税所占财政收入比重计算出的比率，并考虑到纳税人的承受能力、纳税公平以及对房地产市场影响等多种因素来制定。

Chen is considered the sincere，Whether stock or incremental should impose house property tax，Can take the first suite duty-free，The rest of the second suite、Stock room、New room will according to a certain ratio for collection。chongqing、Shanghai tax rate can not solve the local finance income source problem，Also do not rise to control the function of the real estate market，Effective tax rate should be in accordance with the real estate tax revenue accounted for the proportion of calculated ratio，And considering the taxpayer bear ability、Tax fairness as well as to the real estate market influence and so on the many kinds of factors to make。

　　木兰英华税务师事务所（上海）有限公司所长樊剑英对记者分析认为，在全国住房信息联网的前提下，对一些投资投机性房产进行征收，只有保证在房产持有环节和转让环节有大量的税收存在，才能降低市场的投资需求。最终征收房产税应该按照房屋购买价和评估价计算，评估价可以参照土地增值税的计税依据，给予一定的扣除比例。而税率可以参照租赁市场的税赋标准，在初期试行的时候，选取大家可以接受的税率。

Mulan imited acs（Shanghai）Co., LTD. FanJianYing director told reporters that analysis，In the national housing information under the premise of networking，For some speculative real estate investment for collection，Only guarantee in real estate hold link and transfer links have a lot of tax existence，To reduce the market demand for investment。Eventually impose house property tax should be in accordance with the housing purchase price and evaluating price calculation，Evaluating price can consult the land value increment tax plan tax basis，Offer certain deduction ratio。And tax rate can consult rental market taxes standard，In the initial stage of trial，Select all acceptable rate。

　　房产税改革，这一缠绕房地产界、学术界、政界和社会舆论多年，而又被不时传出其扩围已“板上钉钉”的消息的事件，这次恐怕是真的来了。房产税改革不仅是房地产市场调控的一把“利剑”，也是地方政府组织财政收入的一个“法宝”，必定会成为各方关注的焦点。

Housing property tax reform，The winding real estate boundary、academia、Political and social public opinion for many years，And from time to time be spread its expanding wai already“Board nailing”News events，I'm afraid this is really come。Real estate tax reform is not only the real estate market regulation and control of a“sword”，The local government organization is one of the financial revenue“Magic weapon”，The parties will become the focus of attention。