Study On Legal Problem Of Tax Evasion In Individual Second-hand Housing Transaction In China

In the second-hand housing transaction market, after reaching a consensus through consultation or at the suggestion of the real estate agents, both parties take various measures to evade the payment of taxes according to law, which causes a serious loss of national tax revenue in the second-hand housing transaction market. In practice, in order to cater to the needs of both parties to lower taxer, the real estate agents provide all kinds of means so-called "tax avoidance". Essentially, most of them are the ways to escape the payment of taxes, which leaves behind disputes infectum for both parties.First of all, this paper elaborates the related concepts of second-hand housing transaction and the current and existent issues of tax law, shows the definition and the main means of tax evasion, the main forms of taxation, their factors, the preferential tax policies in second-hand housing transaction. And then it sums up the different forms and factors of taxation which both parties should pay individually. Secondly, it makes a specific analysis of the ways and reasons of tax evasion in second-hand housing transaction. In practice, the most common and representative means are: signing "the masculine and feminine elements contract", donatio imaginarius but actual business, falsum property ownership certificate. Through the comparison, it comes to the conclusion that their common ground is fudging on one or several factors of taxation, among which the most frequent one is the tax basis. Finally, on the basis of the above analysis, some countermeasures and suggestions are put forward to control the tax evasion in second-hand housing transaction from the macro and micro levels.The innovation of the paper is the comprehensive and systemic analysis of the tax evasion in second-hand housing transaction. After qualitative analysis and the sum of the tax evasion, the paper tables some effective proposals on how to improve second-hand housing transaction laws, regulations and policies, how to strengthen tax administration, and how to perfect the coordinated systems and measures, which will play an active role in standardizing and safeguarding the national tax revenue in the second-hand housing transaction market.