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本帖最后由 chrise 于 2016-3-23 16:16 编辑
dd1102 发表于 2016-3-23 14:18 
你写的很明白很清楚,很有条理
如果真要实行了,那征收Capital Gain Tax也得跟上才行啊
Comprehensive Capital Tax (CCT)
The Comprehensive Capital Tax (CCT) is an annual charge calculated by applying the flat tax rate to a ‘minimum required return’ from real assets less interest costs (the minimum required return is set by government but 6% was assumed in the Big Kahuna). The CCT applies to real assets such as land and housing and the long term (‘non-current’) assets of businesses. The CCT is integrated with business income tax so businesses that earn more than the required return pay no more tax as a result of the CCT.
The CCT recognises and taxes the implicit returns possible from wealth while also acknowledging any cash income the wealth produces.
The CCT achieves two goals – it contributes to a set of policies that effectively redistribute from the well-off to the rest of the community and introduces a common tax treatment for all real capital.
The key to ensuring tax policies redistribute from those with lots of resources available to them is to recognise that it is wealth that matters (not just the actual cash income the wealth produces). Wealth can be used to produce cash income, and that is typically taxed, but it can also produce untaxed income (such as capital gains) and untaxed personal benefits. So it is important to tax all wealth equally, no exemptions. This is achieved by the CCT.
As well, the CCT removes current tax distortions which influence investment. Current policies, by omitting to tax capital gains and personal benefits, create incentives for more wealth to be invested in housing and lifestyle assets than would otherwise be the case. This is a drain on our economy which has hampered growth.
楼上补充的对,这个方案里提倡的是资产税,就是如果你有资产放那,理论上就是应该可以出去流通赚钱的资产现在被你占据了,所以就必须收税,比如房子,土地和企业的长期固定资产,只要你手里有这些资产就按6%每年收税,所以聪明人应该知道会去把钱投在每年能回报给你现金的比6%高的地方。 如果都投在房产里,在没卖出去之前,你可是按每年6%的收益在交税,就算你能大部分都贷银行的钱买房。 这里的规定是“the flat tax rate to a ‘minimum required return’ from real assets less interest costs (the minimum required return is set by government but 6% was assumed in the Big Kahuna).”
就是你有40万房子,贷了35万,个税30%, 贷款利息5%, 那么你当年需要交税的钱是 400,000*0.06- 350,000*0.05=6500, 6500*0.3=1950. 这是我理解的,所以拥有越多房产每年交的税越多,实际上会给房产事业浇冷水。这样政府基本每年都可以确保有一笔税金收入从cct里来。
Capital Gain tax, 是在你卖房子的时候增值的部分才需要交税,如果你一直不卖就一直不需要交,而且如果是自住房还不需要交税。 这样政府就不能确定每年的收入, 也有漏洞给别人逃税。
想像下,如果有人手里有个全款买的100万的房子,一年光资产税就交1万8, 政府基本工资给1万1千,除非是夫妻两一起住,如果是个人拥有的,拿到工资转手就要还给政府,还需要倒贴7千。这样倒是能引导理性购房了。 |
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