【新唐人2013年11月26日讯】大陆《央视》报导，大陆45家上市房地产开发商，2005年至2012年应缴而未缴的土地增值税总额，超过人民币3.8万亿元。被点名的“华远地产”董事长任志强提出反驳，并声称要起诉《央视》。专业人士指出，税务当局跟地产大佬们互相依存，又互相博弈。《央视》剑指地产商，或许将要求更多的利益输送。
据《央视》节目《每周质量报告》11月24号报导，北京执业律师兼会计师李劲松，根据国家统计局、财政部及国家税务总局公布的房地产相关数据，对没有征收到位的土地增值税做出分析测算，结果发现，自2005年1月1号到 去年12月31号，8年间，全中国各类房地产企业应该缴纳的土地增值税超过4.6万亿元，而实际上，征收到的土地增值税仅0.8万亿元。这像征 着，全中国房地产开发企业应缴而未缴的土地增值税总额，超过3.8万亿。
据了解，在中国，房地产项目毛利率只要达到34.63%以上，都需要缴纳土地增值税。一般土地增值税已经被列入房地产商的开发成本，也就是说，消费者的购房款中已包含土地增值税。按照现行规定，在房地产开发项目销售超过85%，或者获得商品房预售许可证满3年等条件下，税务部门就应当按规定对开发项目进行土地增值税的清算征缴。
“中国指数研究院”华中研究总监李国政评论说，大公司经常成立一堆马甲项目公司，一个楼盘卖完不结算，先把钱滚动到其他地方，由于不清盘，土地增值税就拖着。
北京注册会计师兼税务师杜延林表示，在很早以前，税务总局就发现，土地增值税的缴纳有很多漏洞，有很多地方少交。他说，在2008年的时候，中共当局搞过一次土地增值税的调查，从那个时候开始，当局表示要严格征收。但有一些特大型房地产企业，由于跟政府的特殊关系，或者在地方经营的比重比较大，当局在对他们进行税收稽查的时候，可能存在一些不够严格的现象。
北京注册会计师兼税务师杜延林：“对一些特别大的房地产企业，可能因为它本身就是纳税大户，因为它的交易额非常大，光营业税就很大金额，所以土地增值税相对来说，它应该是有一些弹性，在计算上，在扣除上，它是有弹性的。所以存在大量少交是肯定的。”
杜延林还表示，中国的房地产企业税负重，偷税现象普遍存在。
杜延林：“中国的税法是这样的。每个行业都是这样。如果按照实际税务局的要求严格征收的话，其实好多企业都是无法运转下去的。它非常高。第一税率本身就高，第二，重复征税比较严重。所以逼得企业不得不去逃税。我就说，这个税法有一点逼良为娼的那么一种效应。”
《央视》的“欠税”名单包括45家上市房地产开发商。SOHO、富力、万科、招商、合生、金地等大陆知名商家都被点名在内。大陆业内人士因此炸开了锅。
24号，“华远地产”董事长任志强通过个人微博连发数条帖子，直指《央视》的报导“愚蠢无知”。11月25号他又在微博表示，“正在研究如何公开起诉《央视》的事宜。”
任志强声称公司的土地增值税，是按项目所在地政府规定的比例在预售时先预缴的税种，不存在逃税、避税和拖欠的可能。
但是杜延林表示，虽然他尊重任志强是一个敢言的企业家，可他认为，任志强这番说词是偷换概念。
杜延林：“因为我知道，房地产企业根据当地政府，是1%至2%的预缴，这个预缴并不是真正土地增值税的大部分。如果增值50%以上，增值100%以上，增值200%以上，它的税率会加大30%，40%，50%，按这个比例来交。”
另外，上海“易居房地产研究院”副院长杨红旭评论说，这个问题也波及无数官员从征税环节谋利的问题，他质问当局敢深查吗？
杜延林认为，这一次《央视》向房地产开发商开炮，是中共政策上的一种信号或者导向。也可能是税收总局，或更高级别的领导，要求开发商们提供更多的利益输送。
采访编辑/秦雪 后制/钟元
CCTV Reports Tax Evasion, Chinese Tycoon Wants Lawsuit
A China Central Television (CCTV) report says 45 property
developers failed to pay at least 3.8 trillion yuan ($624 billion)
in land taxes between 2005 and 2012.
Ren Zhiqiang, CEO of Huayuan Group, one of the 45 firms
being accused, has denied the claims and
vows to file a lawsuit against CCTV.
Analysts say the tax department and the property developers
both rely on and gamble with each other.
CCTV’s claim about the property developers may be an
indication of higher interest demand from the authorities.
A Nov. 24 CCTV report cites calculations by
Beijing-based lawyer Li Jinsong.
According to the National Bureau of Statistics,
between Jan. 1, 2005 and Dec. 31, 2012,
the developers would have had to pay a total of at least
4.6 trillion yuan ($755 billion).
But the recorded tax return was only 800 billion yuan
($131 billion), meaning the property developers failed
to pay at least 3.8 trillion yuan ($624 billion) in land taxes
in the past eight years.
In China, real estate projects with a gross profit-margin
of 34.63% and above are said to be subject to land taxes.
Land appreciation tax (LAT) is included in the developer’s cost.
Therefore, the tax is already included in the property prices.
Under the existing regulations, when the sales have reached
85% or when the pre-sale permit has been issued for 3 years,
the tax department will collect the LAT.
Li Guozheng, research director at the China Index Academy,
says that big firms often set up multiple subsidiary companies.
When a real estate sale was complete, they would routinely
drag on the taxes by transferring money to other projects
under the subsidiary companies.
Du Yanlin is a certified public accountant in Beijing and a
tax accountant.
He says that the state tax administration discovered long ago
many tax loopholes and that many have paid less.
After a 2008 investigation, the tax department has said
it would conduct strict regulation.
However, due to the special relationship between some of
the large companies and the government,
the authorities tend to tilt their audit standards.
Du Yanlin, Beijing CPA and tax accountant: “For some rather
large property developers, they are big taxpayers because of
the large volume of transactions and the large business taxes.
Relatively speaking, they should enjoy some flexibility
in terms of calculations and deductions.
So they’re definitely paying a lot less.”
Du Yanlin also says that tax evasion is widespread
in China because the real estate taxes are heavy.
Du Yanlin: “China’s tax law exists in this manner in every
profession, so much so that many companies would be unable
to operate if they did pay taxes strictly according to the law.
The tax rate is very high to begin with.
There are also serious issues of repetitive taxation.
The companies are almost forced to evade taxes.
I would say, the tax law itself has a negative effect
on the generally good companies."
Among the 45 firms named by CCTV are famous domestic
businesses such as SOHO, R&F, Vanke, Hopson,
China Merchants Group, and Gemdale Corp.
Those in China’s business community are enraged.
On the 24th, Ren Zhiqiang, CEO of Huayuan Group posted
on his Weibo, calling CCTV’s report “insane and ignorant.”
On the 25th, he said in another post,
“Looking into how to a file lawsuit against CCTV.”
Ren claim that the LAT is a prepaid tax in the pre-sale
is according to the tax stipulated by the government.
Therefore, the issues of tax evasion, tax avoidance and
default do not exist.
But Du Yanlin says that while he respects Ren Zhiqiang
as an outspoken entrepreneur, he believes there is a problem
in Ren Zhiqiang’s claim.
Du Yanlin: “Because I know that the prepaid tax does not
cover the entire LAT.
It is only 1% to 2% of the LAT.
With an appreciation of 50% and above, 100%, or 200%,
the LAT will increase by 35%, 40%, and 50%."
Yang Hongxu, vice president of Shanghai E-House China
R&D Institute, says that since the LAT issue also affects
numerous officials’ profits through taxation, he questions
whether the authorities will dare to investigate deeply.
Du Yanlin says that CCTV’s report targeting the real estate
developers could be a sign or an direction of CCP policy.
He suspects that either the tax department or senior officials
are hinting to the developers to deliver higher interests.
