The Research Of Rental Tax Collectiong And Legal System

In recent years, with the deepening of China's reform and opening up, the continuous expansion of urban and rural construction and the increase of floating population has become the leading rental universal among people of a civil legal action, by the resulting rental tax collection has become an important task of tax authorities. Domestic legal scholars on the legal systems of rental housing increased, but the rental tax collection and the legal systems of relatively lacking, resulting in weak rental tax collection, while the related laws and policies are difficult to implement effectively implemented. In a recent special survey on housing rental industry in the process found the following problems: business rental property rental income fails to pay property taxes but by the residual value of real estate property taxes paid; part of the administrative organs, public unit change of use of its property tax exemption and then rented to others to use, or its use under the labor service company, no tax returns Compliance; individual rental property there is failure to sign or not sign the actual rental contract or mere verbal collection of rent agreement phenomenon, failed to declare tax on rental income.The emergence of these problems seriously affected the revenue collection and management of rental work, resulting in huge loss of state taxes. To establish and perfect a sound legal system in rental tax collection can solve the above problems from the source, provide the relevant local tax authorities with applicable laws in tax collection process, and prevent the phenomenon of arbitrary taxation effectively, so that and the taxation of housing rental can operate orderly.In view of this, the author mainly focuses on the taxation system of retal property. The essay is divided into four parts:The first part is the rental tax status of the relevant legal system, an overview of business-related taxes from the rental and leasing of the type of profile analysis described two aspects of the current rental industry of the status of tax collection, on this basis to Tax collection and management of rental housing and causes the problems discussed in detail.The second part of the rental tax collection and strengthen our need for work. Value from the law, justice, taxpayers rights and obligations of the essence and basic principles of tax law and other aspects in detail.The third part, based on the perspective of comparative law, makes a comparison of relevant laws in the United States, Britain, Japan and so on and finds that they have many identical or similar points, but, based on the historical traditions and legal systems, they are different in many aspects. The findings of such foreign laws has offered some useful reference to our legal system of house rental taxation.In the last part, the author puts forward some personal opinion on how to build rental housing tax collection and management legal system. Base on the above research and analysis, the author points out that, in order to resolve the existing problems in rental house taxation, four aspects of measures shall be taken: firstly, adjusting the legislations in rental house taxation to resolve the most critical problem----heavy taxation; then, perfect taxation and taxation management procedure shall be established; thirdly, measures shall be taken to guarantee the effective taxation in practice to balance the relationship between tax payers and the state; and fourthly, to establish and perfect relative systems.