There is no mansion tax on affordable housing in 2009

Affordable housing is affordable housing and there is no mansion tax.

1. Affordable housing refers to the construction of housing arranged in accordance with the national affordable housing construction plan.

2. The state will issue a unified plan, and the land will generally be allocated administratively, and the land transfer fee will be exempted, and the approved fees will be halved.

3. Compared with commercial housing, affordable housing has three significant characteristics: economy, security and practicability.

4. It is a commercial residence with the nature of social security.

The question is kind of hilarious.

How is it possible to charge a mansion tax for affordable housing, as the name suggests?

According to the standard of luxury houses, the residential floor area ratio is less than, the residential area is greater than 144 square meters, and the sales are more than twice higher than the market, and only those that meet one of the above conditions can be regarded as luxury houses.

The plot ratio is less than that of almost only villas. The floor area ratio of affordable housing is basically above.

The area is more than 144 square meters. According to the Guo Fa [2007] No. 24 document, the area of affordable housing is about 60 square meters in principle, and generally not more than 90 square meters. I dare not say absolutely, but the area of more than 144 square meters is definitely a property built in the name of affordable housing, and this is no longer within the scope of discussion.

The selling price is greater than the market ** times. This is even more impossible, the market **, that is, the local ordinary commercial housing **, the affordable housing is higher than the ordinary commercial housing**, is this still the affordable housing?

To sum up, the necessary conditions for collecting luxury property tax cannot be met by affordable housing. Therefore, it is not possible for affordable housing to be subject to mansion tax.

1. Measures for the Administration of Affordable Housing

Promulgation Date: April 30, 2004 Implementation Date: May 20, 2004.

2. Measures for the Administration of Affordable Housing

Promulgation Date: November 17, 2002 Implementation Date: January 1, 2003.

3. Notice on Issues Concerning the Listing of Purchased Affordable Housing

Promulgation Date: April 30, 2004 Implementation Date: May 20, 2004.

4. Notice of Opinions on the Construction and Management of Affordable Housing

Promulgation Date: November 11, 2003 Implementation Date: January 1, 2004.

5. Measures for the Administration of Affordable Housing

On December 1, 2019, seven departments, including the Ministry of Construction, the National Development and Reform Commission, the Ministry of Supervision, the Ministry of Finance, the Ministry of Land and Resources, the People's Bank of China, and the State Administration of Taxation, jointly issued the issue.

Article 1 These measures are formulated in order to improve and standardize the affordable housing system and protect the legitimate rights and interests of the parties.

Article 2. The term "affordable housing" in these measures refers to the policy housing that provides preferential policies, limits the area of the set and sales, is built in accordance with reasonable standards, and is oriented to urban low-income families with housing difficulties, and has a guaranteed nature.

The term "urban low-income housing difficult families" in these measures refers to the families whose family income and housing status meet the conditions stipulated by the city and county people within the scope of the town where the city and county people are located.

Article 3. The affordable housing system is an integral part of the policy system to address the housing difficulties of low-income families in urban areas. The targets of affordable housing** should be linked to the targets of low-rent housing.

The construction, use, supervision and management of affordable housing shall comply with these measures.

Article 4. The development of affordable housing should be under the guidance of the unified national policy, and all regions should take measures according to local conditions, leading the way and with social participation. The people of the city and county shall, according to factors such as the level of local economic and social development, the housing status and income level of residents, reasonably determine the policy objectives, construction standards, scope and objects of affordable housing, and organize their implementation.

The people of provinces, autonomous regions and municipalities directly under the Central Government shall be responsible for the work of affordable housing in their respective administrative regions, and shall implement the target responsibility system for the management of the people of the cities and counties under their jurisdiction.

Article 5. The administrative department in charge of construction is responsible for the guidance and supervision of the implementation of the national affordable housing work. The administrative departments in charge of construction or real estate of local people's governments at or above the county level (hereinafter referred to as the "competent departments for affordable housing") are responsible for the management of affordable housing within their respective administrative areas.

The departments of people's development and reform (**), supervision, finance, land and resources, taxation and financial management at or above the county level shall be responsible for the work related to affordable housing in accordance with the division of responsibilities.

Article 6. The people of the city and county shall, in the development plan and annual plan for solving the housing difficulties of low-income families in the city, clarify the scale of affordable housing construction, project layout and land use arrangements, etc., and include them in the national economic and social development plan and housing construction plan at the same level, and promptly announce it to the public.