Research On Tax Collection And Management Of Real Estate Transactions

In recent years,with the governmental economic positioning and policy support upon the real estate industry,the real estate industry in China has achieved the prosperity and development leap forward;among a string of "adjustment-stimulus-adjustment",the gradually increasing of the disputable prices in housing has become an important topic related to society and people's livelihood.At the same time,as an important financial means to regulate economic and social development,tax undisputedly plays a role in the adjustment and promotion on the development of the real estate industry.On the one hand,the taxes in the real estate transaction,to a certain extent,inhibit the speculative demand of buyers;on the other hand,every adjustment on the tax policy of real estate transaction,intentionally or not,will always affect the buyers.By the methods of misinterpreting tax policy,spreading illegal rumors,and so on,some illegal intermediaries indirectly lead to the irrational growth of the number of real estate transactions as well as the house prices,accordingly,affecting the economic,financial stability and people's livelihood development.With the continually rising of the overall housing prices,accompany with the growing transactions in real estate as well,tax revenues from the real estate transactions have also increased year by year,becoming an important source of taxes for the central and local government.However,with the increasing sorts of real estate transactions,the continuous development of tax collection information and the continuous adjustment on tax policy,the tax levy of real estate transaction frequently has a lot of loopholes and risks;Some illegal intermediaries,driven by huge profits,instigate taxpayers to do various tricks,even using falsification of documents,to circumvent the relevant taxes,which great challenge the tax authority on blocking the loopholes,preventing and controlling the risks of management.Taking Shanghai as an example,based on the analysis of the characteristics and status of tax collection upon real estate transaction,the present situation and the existing problems and causes,this paper draws lessons from the experience of tax collection and management of real estate transactions at home and abroad,and puts forward the overall idea of strengthening the risk control of tax collection on real estate transaction.From perfecting internal management,strengthening the information construction,improving the working mechanism,optimizing the tax service initiatives,etc.,some suggestions are put forward to strengthen the tax collection and management of real estate transactions.