A Study On The Legal Conflicts Of The "tax Before Certificate" Rule In Real Estate Execution Cases

The real estate industry is a pillar of China's economy,so there are a lot of types of real estate taxes,especially in transfer of real estate.Since the beginning of 1993,the "tax before certificate" rule for tax collection has played a significant role,but it also produced a lot of problems,including tax payment time,taxpaying body and tax payment range,especially in the real estate execution cases,because of the the "tax before certificate" rule,when the person subjected to execution lacks ability to pay taxation,the buyer can not regist for estate title change.In this regard,this paper advocats that the tax on claims principle can be combined with the material imposition principle to solve the tax paymenttime problem.At the same time,this paper considers status quo which the court or the auction companies let the buyer bear all related tax has legal uncertainty,but this paper agrees both parties can take the third party on behalf of the liquidation method to solve the taxpaying body issue.In addition,this paper believes that the tax payment range should be strictly limited to the deed tax,land value-added tax,cultivated land occupation tax and stamp duty,which should not apply the real estate execution cases.