On The Legal Issues Of Tax Collection And Management Of Private House Rental

With the development of market economy and the influx of external populationinto cities, the private house rental market develops rapidly. Meanwhile, the privatehouse rental revenue has undoubtedly become an important source of local taxrevenue. However, tax revenue of this part has been seriously lost in the overallsituation. Basing on the corrent situation of the private house rental revenue tax andanalyzing the reasons for the loss of this tax, this paper puts forward severalsuggestions to improve the private house rental tax collection system in our country,referring to efficient means of tax collection in the United States and the taxationsystem in Hong Kong. This paper is divided into four parts except the parts ofintroduction and conclusion.The first part is the overview of private house rental tax, which introduces somebasic concepts of the private house rental and analyzes the theoretical basis for privatehouse rental revenue tax, including the main tax items which the private house rentalrevenue should bear, the theoretical foundation for each item and the existing taxationrate and methods of them.The second part mainly analyzes the reasons for tax loss in the process of privatehouse rental revenue tax collection. After presenting the phenomenon of tax lossthereof, the paper analyzes the reasons for it from five aspects. The first reason is thelack of the consciousness of paying tax, the correct awareness of tax collection andmanagement and judicial protection in the tax law enforcement; the second one is thatthe access into the private house rental market exists in name only and the poorsupervision of relevant departments on the private house rental creates difficulties forthe tax authorities to grasp tax information from these sectors; the third one is the taxsources distributed and tax basis difficult to verify; and the fourth and the fifth are thenumerous tax items and high tax burden, and the inefficient taxation methodsrespectively, which both make it difficult to operate the taxation system.The third part is mainly about the coutermeasures to solve the issue of privatehouse rental revenure tax. By drawing on the efficient collection and management means in the United States and the features of tax item design in Hong Kong, theauthor proposes that in order to solve the problem of poor law enforcement, both oftax payers and collectors should be trained with the right tax concept and the marketaccess system and the building of its relevant system should be improved andimplemented comprehensively. Meanwhile, the legal system of the private houserental revenue tax collection should be improved in several aspects, including themanagement of tax sources, the design of tax items and reporting methods, taxliability, tax judicial protection, tax concessions and so on.The fourth part focuses on the improvement of tax collection and managementsystem of the sublease in the private house rental. This paper discusses the issue ofsublease specially in this part, in which the author analyzes the current situation of thetaxation in the process of the lessee subleasing the house and puts forword proposalsto improving tax collection and management system of it.