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　　《日本经济新闻》网站12月21日报道还称，在中国，刚刚闭幕的中央经济工作会议提出，抑制严重的房地产泡沫。
　　房产税是否能平抑房价？
　　来源：参考消息网
　　目前，小城市的住宅库存完全没有化解。另一方面，大城市房价暴涨的结果是年轻一代即使投入一生的收入，也没能力购买生活所需的第一套住房。这是异常事态。




















　　报道称，对并未反映实际需求的住宅价格暴涨日趋突出，中国需要采取根本性对策。
　　报道称，东京的10倍都让人感觉很困难，而北京达到近40倍。没有资产的人群买房可以说是几乎不可能的事。如果勉强贷款购房，可能一辈子都在还贷。
　　中国房地产市场需要公平长效机制
　　据房地产信息企业“房天下”数据，11月北京的住宅均价为41292元/平米，上海为45847元/平米，深圳为55040元/平米。其他房地产企业的统计结果也显示北京和上海的房产均价多为4万元左右。在中国，阳台和公共区域也包含在住宅面积内，虽然情况不太一样，但如果按照日本的计算方式，中国的房间面积相当于小了约20%。也就是说，中国的100平米相当于日本的80平米。


　　报道称，拥有资产的人不断增持资产，而贫困人群则要为租金犯愁。





















　　日媒称，北京、上海的房价出现暴涨，就算用30年的工资不一定买得起一套房子。
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　　报道称，“房子是用来住的、不是用来炒的”，中央经济工作会议不得不指出这一理所当然的事实，预示出泡沫的严重性。中国政府应该加快建立形成公平的房地产市场的长效机制，而不是过去多次尝试过的单纯的价格调控政策。
　　报道称，2016年夏天，上海的假离婚潮一度成为新闻。突然掀起的离婚热潮实际上和房地产政策有关。一个家庭想要购买第二套房或第三套房，首付比例会提高，于是出现了很多钻政策空子的假离婚。
　　无资产人群买房几乎不可能
　　报道称，实际上，中国的住宅持有并不包括土地。这是因为中国不存在个人拥有土地的制度。城市的土地归国家所有，购房者在买房时向政府付款取得土地使用权。使用年限多为70年。购房者只对房屋持有所有权。这一机制和日本的定期借地权相似。因为“借地”不是资产，所以不会被征收房产税。
　　报道还称，作为征税对象的房主当中也包括官员，自然会对房产税的立法比较慎重。
　　据《日本经济新闻》网站12月21日报道，在一线城市，没资金、没资产的人要想买个属于自己的房子，这种愿望几乎不可能实现。另一方面，资产富足的富裕阶层又在不断买房，推高房价。
基金经理老鼠仓，说好保本变巨亏，买基金被坑请到【基金曝光台】！信用卡无故遭盗刷，银行存款变保险，理财被骗请猛戳【金融曝光台】！
　　报道认为，房产税不能征收的理由有很多。如果统一征税后，增税会导致个人消费减弱，可能导致经济恶化。扩大免税范围，最终也会像上海和重庆试征税一样不见成效，还会出现以假离婚等手段逃税的人。对使用权征税原本就存在理论上的问题，另外资产的市值评估也很困难。住宅根据评估额计算方式的不同，也会出现不公平。
　　报道称，在中国，交房时多以毛坯形式，室内装修要在个人购买后自己负责，还需要花钱装修厨房和卫生间。考虑到这些因素，中国的100平米和日本的70平米住宅进行比较可能比较合理。据日本房地产数据提供商东京KANTEI公司的调查，2016年东京都内70平米的新建分售型住宅价格为7086万日元（约合人民币418.8万元），相当于东京市民平均年收入的11.30倍。北京的情况如何呢？中国媒体报道，2015年非民营企业职工的平均年收入为11.139万元。民营企业为5.8689万元。如果按照年收入为11万元计算，100平米的房子大约是北京市民年收入的约37倍。
　　中国的经济统计数据正在略微好转。坚挺的个人消费和部分工业生产的触底作出了贡献。但是，仅靠这些难以确保中长期增长。为了实现可持续增长，只能稳步推进基于理念的结构改革。
　　近日，大型房地产商SOHO中国总裁潘石屹称，“我知道北京有人买一百套房”，呼吁尽早征收房产税，一度引发热议。目前在制度上可以对建筑的一部分征税。实际上，2011年上海市和重庆市曾试征过房产税。不过，这次试征收几乎没有产生效果。因为2011年以前购买的房子不属于征收对象，换购等情况也被列为免税对象。
　　报道称，以中国倡导的化解过剩产能作为核心的结构改革仍然任重而道远。钢材等建筑材料的行情因房地产泡沫而迎来复苏，生产者实际上放松了减产力度。目前正在形成让人感觉讽刺的结果，房地产泡沫将延缓作为紧迫课题的结构改革。
　　换句话说，在幽静的高档住宅区和热闹的商业区等“地价”较高的地方拥有多套房产也不会被征税。有房的人即使不断地买房，也不会被征税，结果导致有钱人越来越有钱。当然，这一税收制度的不完善在中国国内也被当成问题，从很早以前就出现了要求征收房产税的声音。
　　中国城市的住房是指住宅楼，经常听到一些熟人间的聊天内容是“我有3套房”，“我有4套”,在线教育加盟。这些人只要有一套房，就可以用来抵押，下次贷款会更加容易。一旦出售，手中可持有大量资金，办理多套房贷也十分便捷。而另一个给人印象较深的新闻是北京的“鼠族”群体。没有房子的人群租住在租金较低的地下室。没有窗户的狭小房间摆放着多个床铺。居住在这里的人大多数是从农村出来的务工人员。


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　　国内居民今年再去各大金融机构开户时，会被要求额外填写一份声明文件，声明其税收居民身份。


　　“从理论上来说，CRS并不会改变中国现有属地兼属人的征税法则及税种，只是增加了税收信息的透明度，是各国（地区）之间加强跨境税源管理的一种手段。因此对于一直依法纳税的个人和企业来说，并没有什么影响。但是那些想借境外账户逃避税收的个人和企业，将遭受打击。”傅瑾表示。





















　　记者杨倩雯
　　这意味着，在我国交出非居民账户的相关信息时，这些“避税天堂”也需要将在它们那里开户的我国纳税居民的账户信息交换给我国税务机关。因此，CRS将借此让在“避税天堂”开设离岸账户以逃避税收的行为变得无所遁形。
　　事实上，除了OECD范围内的CRS，美国FATCA也早于2014年7月1日正式生效，在这些法案的作用下，越来越多的财富隐秘通道和逃避税手段正渐渐失去功效。而到2018年9月我国交换信息时，“裸泳者”将被曝光。
　　根据上述《征求意见稿》，依法在我国境内设立的金融机构，包括存款机构、托管机构、投资机构和特定保险机构，均需开展金融账户尽职调查，识别非居民账户并收集账户相关信息。
　　未来税务机关的能力和手段将大大增强，通过海外账户逃避税的风险也将大大提升。因此，纳税人在全球税务合规管理方面需要更加重视
　　CRS来了：中国富人海外逃避税的梦魇
　　2014年9月，我国在二十国集团（G20）层面承诺将实施由G20委托经济合作与发展组织（OECD）制定的金融账户涉税信息自动交换标准，而CRS即为其中一个构成部分，旨在通过加强全球税收合作提高税收透明度，打击利用海外账户逃避税行为。CRS也被称为全球版的FATCA（美国发布的《海外账户税收遵从法案》）。
　　“虽然《征求意见稿》中载明今年1月1日起就开始实行，但是因为需要各部门内部协调，目前正式文件还未出台，预计春节前后会正式公布。这一稿已经是第四版的征求意见稿，相信与正式文件不会有太大的出入。不过届时国税总局还需考虑1月1日到文件正式实施日之间的衔接如何处理。”普华永道中国税务合伙人傅瑾对第一财经表示，“但不管怎样，我国CRS已经步入了实质性操作的阶段。”
　　由于法制环境和外汇管制等诸多原因，外国企业或个人利用在中国开设离岸账户用于逃避税的情况并不普遍。但我国参与CRS的意义不仅在于国际税收、金融地位的提升，其对打击利用境外账户隐匿资产甚至洗钱将有重大作用。



　　不过，傅瑾介绍称，并非每个国家或地区收集和交换的信息都完整包括名称、账户号、地址、余额、利息等主要元素，部分可能不含余额、利息等信息，只有名称、地址等基本信息。但如果与中国签订过双边税收协议，仍可能基于该协议下的信息交换条款要求提供所需具体信息。国税总局信息显示，我国已与104个国家和地区签署了多边、双边税收协定（安排）。
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　　而伴随着《征求意见稿》出台和正式文件的即将出台，CRS（Common Reporting Standard，统一报告标准）也将走到大众面前。在被称为“全球征税体系”的CRS框架下，不仅我国要统计非居民金融账户信息交给相应的国家，我国纳税居民在CRS参与国（地区）开设的金融账户信息也会在2018年被交换至我国税务机关，以往那些“避税天堂”的离岸账户将无所遁形。
　　有业内人士表示，长期以来，中国的反避税立法和实践都是针对居民企业，几乎不触及居民个人，这给反避税实践造成了很大困扰。而随着中国居民开设境外账户甚至拥有多国账户的情况日益增多，跨国避税问题日益突出。
　　这里需要说明的是，《征求意见稿》所谓非居民，是指中国税收居民以外的个人、企业和其他组织，但不包括政府机构、国际组织、中央银行、金融机构或者在证券市场上市交易的公司等。而中国税收居民，据中伦律师事务所资深律师王斌介绍，就个人居民而言，一般分为两类：一类是在中国境内有住所的中国公民和外国侨民，但不包括虽具有中国国籍，却并未在中国内地定居的自然人；另一类是在中国境内居住，且在一个纳税年度内，一次离境不超过30天，或多次离境累计不超过90天的外国人、海外侨民和香港、澳门、台湾同胞。
　　据了解，目前已有101个国家（地区）加入了CRS框架进行金融账户信息的互换，其中被认为是“避税天堂”的百慕大、英属维尔京群岛、开曼群岛、瑞士等一些国家或地区赫然在列。
　　这背后是国家税务总局去年10月发布的《非居民金融账户涉税信息尽职调查管理办法（征求意见稿）》（下称《征求意见稿》）所要求的从今年初开始施行的新开户程序，意图是对中国非税收居民金融账户涉税信息进行尽职调查，以及履行金融账户涉税信息自动交换国际义务。
　　“离岸避税账户”无所遁形
　　随着经济全球化进程的不断加快，纳税人通过境外金融机构持有和管理资产，并将收益隐匿在境外金融账户以逃避居民国纳税义务的现象日趋严重，各国对进一步加强国际税收信息交换、维护本国税收权益的意愿愈显迫切。
　　“以往中国的富人们采取的所谓避税手段就是将资产转移到海外，以为这样就安全了。如今随着CRS的执行，这条路可能将被封堵。”傅瑾表示。
　　CRS是什么
　　国税总局表示，对于故意隐瞒收入、逃避纳税义务的纳税人，我国税务部门可根据其他国家（地区）提供的金融账户涉税信息，核实纳税人境外真实所得，对未按规定申报纳税的所得补征税款并进行处罚。
　　国税总局在《征求意见稿》中制定的时间表如下：2017年1月1日开始，对新开立的个人和机构账户开展尽职调查；2017年12月31日前，完成对存量个人高净值账户（截至2016年12月31日金融账户加总余额超过600万元）的尽职调查；2018年12月31日前，完成对存量个人低净值账户和全部存量机构账户的尽职调查。
　　按照时间表，我国境内金融机构从2017年1月1日起按照CRS履行尽职调查程序，识别在本机构开立的非居民个人和企业账户，收集并报送账户相关信息，由国税总局定期与其他国家（地区）税务主管当局进行交换。首次信息交换将在2018年9月。
　　但中国税务机关的境外信息相对缺乏，难以有效对居民全球所得进行监管和征税。入CRS则能够使税务当局低成本地掌握纳税居民在海外的金融账户情况。
进入【新浪财经股吧】讨论




















　　国税总局资料显示，CRS的信息交换运行机制是这样的：首先由一国（地区）金融机构通过尽职调查程序，识别另一国（地区）税收居民个人和企业在该机构开立的账户，按年向金融机构所在国（地区）主管部门报送上述账户的名称、纳税人识别号、地址、账号、余额、利息、股息以及出售金融资产的收入等信息，再由该国（地区）税务主管当局与账户持有人的居民国税务主管当局开展信息交换，最终实现各国（地区）对跨境税源的有效监管。
　　普华永道同时表示，如何利用CRS交换的有限信息打击逃避税行为尚需探索，CRS从实施到真正发挥作用，实际上还需要一定的时间。但相信未来税务机关的能力和手段将大大增强，通过海外账户逃避税的风险也将大大提升。因此，纳税人在全球税务合规管理方面需要更加重视。
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being favored by most people, Nike Air Jordan sneakers are absolutely worth being collected by Nike shoes fans. In the year of 1985; Air Jordan Sneakers in different types were released by Nike Company. When you decide to buy Air Jordan shoes,Classic Air Jordan Shoes For Sale, to avoid getting fake ones, you are required to be very prudent. So here we would like to recommend some websites where there are some online stores offering authentic Nike Air Jordan shoes. Http://www.airjordans-home.
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joshmuni67 - 2021/1/14 18:35:47

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Notably,Cheap Air Jordan Shoes, the "integration strategy" Adidas referred to also appeared in Nike's official statement in China. Nike once announced the closure of the only footwear production facility owned by it in March 2009: Taicang factory when Nike claimed in the interview of South reporters that its purpose was to promote the long-term purchasing conformity strategy and streamline supply chain at a further step.
In 2012, the third quarter of Adidas's turnover and profit increased substantially. But it ranked the second place compared with Nike, for there was the problem in Rebook that was its subsidiary company. In the fourth quarter, it was expected that it will meet some losses.
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