Research On Legal Issues Of Individual Housing Transfer Income Tax

According to individual income tax law of our country, tax authorities must impose income tax from transferring individuals house. Tax base and tax rate are explicitly stipulated in tax law. But in practice, tax authorities haven’t keep the tax law in most areas in our country, they choose the different tax base and tax rate according to the tax policy which violate the rule in law, also cause a huge number of tax fund lost and even can’t regulate and control the real estate market. To impose income tax from transferring individual’s house correspond the rule in law and taxation theory that has legitimacy. There are three reasons why tax authorities can’t impose strictly in practice. One of the reasons is tax authorities has difficultly in verifying the value of house, then make them can’t confirm assessable income. One is that house owners adopt various behaviors of tax avoidance which disturb tax authorities impose the tax. The another is that tax authorities can’t impose tax strictly to simplify their work. According above-named cause, the government must perfect the legislation of income tax, make the calculation rules of assessable income clear and guard against house owners’ behaviors of tax avoidance. Moreover, to optimize taxation’s regulating effect in real estate market, on the foundation of the purpose of transferring house, tax authorities should implement different preferential tax policy that can not only damp speculation in real estate market, but also meet the demand of people who real need house.