Comment On Tax Rebate Of Deed Tax By White Road Company V.changzhou Local Taxation Bureau

Deed tax,as a kind of property tax,is of great significance in increasing local financial revenue,adjusting income gap,real estate regulation and so on.Since the reform and opening up,the socialist market economy has been continuously developed and perfected,the idea of the rule of law has been deeply rooted in the hearts of the people,and the awareness of the rights of taxpayers has been constantly strengthened.At the same time,there are more and more disputes between tax authorities and taxpayers,and the professionalism and complexity of tax-related cases are also increasing,especially under the premise that the law does not specify clearly,how to properly handle tax-related cases puts forward higher requirements for the judicial organs.Nowadays,real estate transactions are becoming more and more frequent.How the tax authorities correctly define the duty payers of deed tax,whether the parties have the right to apply for deed tax refund and how the court distributes the burden of proof of deed tax refund becomes a difficult problem in judicial practice.The case of Bai Lu Company v.Changzhou Taxation Bureau is a typical tax dispute case related to deed tax refund.The case was reviewed by the tax authorities at two levels of administrative review and the court at two levels,there are mainly the following three dispute focus.The first dispute focuses on whether the right to use state-owned land is owned by bai lu company after signing the contract for the transfer of the right to use state-owned land with changzhou land and resources bureau and paying deed tax,that is,whether bai lu company is the taxpayer of deed tax.The second dispute is whether the company has the right to apply for deed tax refund.The third dispute is whether the company should bear the burden of proof that it meets the conditions of deed tax rebate.The object of deed tax is the basis of the change of the legal relationship of deed tax administration.The court should reasonably interpret the legislative provisions of deed tax,apply the "theory of creditor’s rights ",and invoke the norms of private law to form the judgment benchmark of deed tax administrative litigation.