In 2022, whether the real estate tax rate in Shanghai will be levied at 0.4% or 0.6% will be divided by 81948 yuan per square meter of taxable housing.
On the afternoon of February 8, the Shanghai Municipal Bureau of statistics issued a document saying that in 2021, the average sales price of new houses in Shanghai was 40974 yuan / square meter. Based on this calculation, the real estate tax rate of newly purchased houses in Shanghai in 2022 will be temporarily reduced to 0.4%, provided that the market transaction price per square meter is less than or equal to 81948 yuan, and the market transaction price per square meter is greater than 81948 yuan, and the applicable tax rate is tentatively set at 0.6%.
In 2021, the unit price of the dividing line of Shanghai real estate tax rate is 73482 yuan / m2. Compared with 2021, the unit price of the dividing line in 2022 will increase by 11.52%.
It is worth noting that since 2012, the unit price recognition quota of Shanghai property tax boundary has been increasing. In 2012, the recognized unit price of Shanghai property tax boundary was 26896 yuan / m2, which increased to 27740 yuan / m2 in 2013. By 2020, the unit price of Shanghai property tax boundary will be 65852 yuan / m2.
For the new property tax rate dividing line in 2022, Yu Xiaoyu, research director of Yihan think tank, told Securities Daily: "In fact, this has little impact. Shanghai will adjust every year, which is equivalent to the house tax rate of 73482 yuan / square meter to 81948 yuan / square meter from 0.6% to 0.4%. The real estate tax of these people has been reduced or exempted. If the house price is 81948 yuan per square meter, the house price of 100 square meters will be reduced or exempted by 11000 yuan, and if the house price is 73482 yuan per square meter, the house price of 100 square meters will be reduced or exempted by 10000 yuan. For buying a house Demand stimulation is limited, and ordinary people are basically exempted from buying a house. "
According to Article 5 of the Interim Measures of Shanghai Municipality on the pilot of levying property tax on some individual houses: the applicable tax rate of property tax is tentatively set at 0.6%. If the market transaction price of taxable housing per square meter is lower than twice (including twice) the average sales price of new commercial housing in Shanghai last year, the tax rate will be temporarily reduced to 0.4%. On February 8, 2022, Shanghai Municipal Bureau of Statistics announced that the average sales price of new commercial houses in Shanghai in 2021 was 40974 yuan / m2. Based on this calculation, the housing market transaction price applicable to the 0.6% tax rate in 2022 is 81948 yuan / m2 and above, an increase of 11.52% year-on-year (73482 yuan / m2 in 2021).
In fact, the real estate tax pilot has been implemented in Shanghai for ten years, with the characteristics of "simple tax system, narrow tax base, low tax rate and strong preference".
Senior analyst of the enterprise business department of China Index Research Institute said, "The increase of the dividing line of individual housing property tax rate in Shanghai is based on the normal renewal of market house prices. The main purpose is to ensure the fairness of tax and reasonably reduce the tax burden of housing consumers. In addition to directly affecting the real estate market, the collection of real estate tax will also indirectly affect the redistribution of residents' wealth, residents' consumption and the national economic and industrial structure. At present, real estate tax is in place There are still important and difficult points in the aspects of law, collection management and supporting system construction. The legislation and reform of real estate tax is still a medium and long-term task. The focus of short-term policies is to deepen and expand the encirclement of pilot cities and accumulate pilot experience for the future. On January 1, 2022, Chongqing also raised the threshold of property tax by 3714 yuan / m2, with an increase rate of 16.8%. From the common characteristics in the implementation of real estate tax in Shanghai and Chongqing, first, the exemption threshold will be formulated due to urban policies, second, the differentiated gradient collection proportion will be formulated according to the family housing situation, and third, the collection standard will be dynamically adjusted over time. This may provide some reference for future real estate tax pilot cities. "
