The Tax System Perfection Of The Second-hand Housing Transaction Price Assessment

With the rapid development of China’s economy, the material life cannot meetthe people’s needs and the people’s demand for the cultural life is increasing. In orderto meet the people’s cultural needs, the government has developed the construction ofpublic facilities (such as municipal parks, leisure plaza, gymnasium and otherfacilities available) to people to enrich the people’s cultural life. Intending to developthe construction of urban basic infrastructure, the government need the financialsupport. In China, there are sources of revenue tax revenue, fee income, confiscationof income, etc., where tax revenue is the main source of revenue, the government isparticularly valued. Not only in China, but also in the United States, Britain and otherwestern countries, the tax as the major revenue has gotten the attention of the variousgovernments.According to China’s tax system and the impact of China national economic andsocial situation, in the current source of tax revenue for China local governments, thetax revenue from the real estate transactions account for local fiscal revenue is high,so that the management of the real estate transactions has been paid more attention byChina local government. However, in the daily management of these governmentdepartments, due to the policy factors, unsatisfied system and other reasons, there arestill disputes between the parties to the transaction with the government in themanagement of real estate transactions, which not only affects the local fiscal revenue,but also lead to generate social instability. Therefore, to resolve these disputes becamethe local government sector’s urgent issue.By citing county A by the presence of second-hand housing transaction objectioncases, this article demonstrated the institutional integrity of the tax on second-handhousing transaction price assessments. Via the questionnaire, the status quo andproblems of second-hand housing transaction tax price assessment believed by peoplecan be identified, and the specified solution will be presented by considering theoriginal reasons. Moreover for building the new evaluation system, the author’s opinions and suggestions will be stated. So that the existing problems of thesecond-hand housing transaction can be reduced and it can get more attention fromthe local government to strengthening the second-hand housing transactionpropaganda and strengthen the public integrity.