Research On The Tax Law Of Second-hand Housing Transaction

With the vigorous development of China's real estate industry,real estate transactions are becoming more frequent.At the same time,the real estate market and related tax revenue is growing significantly.In recent years,the tax revenue of real estate and related fields has occupied a very large proportion of China's total fiscal revenue,and has made outstanding contributions to the growth of China's economic aggregate.With the rapid development of the second-hand housing transaction market,many tax legislation issues and tax collection and management issues related to second-hand housing transactions have emerged.In China's current tax law system,the tax system related to second-hand housing transactions is incomplete,there are obstacles in the development of tax collection and management,and the collection and management of tax authorities needs further improvement.Therefore,it is particularly important to study the tax legal system in second-hand housing transactions in China.This article takes the current legislative deficiencies and tax collection and management system in the second-hand housing transaction as the starting point,and sets the tax collection problems in the second-hand housing transaction as the background.First of all,by defining the concepts involved in the second-hand housing transaction and the concept of tax collection and management,Discussed the theoretical basis of second-hand housing transactions;secondly,in view of the taxation involved in second-hand housing transactions,on the basis of combining relevant related systems and collection and management practices,the legislative deficiencies and tax collection loopholes in second-hand housing transactions are proposed,such as tax types and tax rate settings Problems such as irrationality and inadequate tax supervision measures;Thirdly,it analyzes mature and effective experience in tax collection and management of foreign second-hand housing transactions,and puts forward suggestions for reference;Finally,it puts forward suggestions to improve the legal system of second-hand housing transaction taxation in China and strengthen taxation.Recommendations for collection.At the legislative level,we have adopted measures to speed up the progress of real estate tax legislation and gradually levy capital gains taxes to improve the tax legal system.In the tax collection and management of second-hand housing transactions,we have adopted standardized tax collection and management procedures,strengthened information sharing between departments,and innovative taxation.Improve the service mechanism and improve the quality of tax services.Through the improvement of legislation and the strengthening of tax collection and management measures,standardize the behavior of second-hand housing transactions,improve the quality of tax collection and management in second-hand housing transactions,and regulate the healthy and orderly development of the real estate market.