On The Assumption Of Tax Obligation In Judicial Auction Of Real Estate

In recent years,disputes arising from tax-related issues of real estate judicial auctions have increased year by year,bringing many problems to both court execution and tax collection by taxation authorities,and not conducive to safeguarding the legitimate rights and interests of all parties in real estate judicial auctions.Although the Supreme Court has repeatedly stressed that it is forbidden for courts at all levels to require the buyer to bear all taxes in the announcement of judicial auctions of real estate,this practice still occurs repeatedly in practice.This fully illustrates that there is still a deficiency in improving the issue of bearing tax obligations in judicial auctions of real estate in China.This article takes Taobao judicial auction website as the sample source,collates the announcement of judicial auction of real estate issued by the court in recent years,summarizes and concludes the ways of bearing tax obligations stipulated in the announcement,and analyzes the main ways of bearing tax obligations in the current judicial auction of real estate in China: firstly,the buyer bears all the taxes and fees;secondly,the buyer consults itself to understand the tax issues;thirdly,according to the provisions of laws and regulations,the The corresponding subjects shall bear it respectively.The paper also points out the problems of these three ways of tax obligation: firstly,it infringes on the buyer’s right to relief,increases the risk of enforcement by taxation authorities and violates the principle of jurisprudence;secondly,it infringes on the buyer’s right to know and increases the risk of buyer’s "repentance";thirdly,it has the dilemma of being unable to execute and increases the economic risk of the buyer.Based on the idea of practice,this paper takes the problems in the current judicial auction of real estate as the starting point to explore the causes of the problems,and discusses the causes of the problems from the legal and executive levels respectively: firstly,there are problems of fragmented legislation,low legal status,and lack of connection between the Taxation and Administration Law,civil and commercial law,and administrative law at the legal level;secondly,there are problems at the executive level of First,at the legal level,there are problems of fragmented legislation,low legal status,and lack of convergence between the Taxation Law,civil and commercial law,and administrative law;second,at the enforcement level,there are problems of inadequate performance of the functions of courts and taxation authorities and lack of law enforcement collaboration between the two departments.In view of the above problems,the author puts forward suggestions to improve the assumption of tax obligations in judicial auction of real estate: in terms of improving the construction of the legal system,one is to construct the basic law of judicial auction of real estate in order to build a perfect legal system of judicial auction of real estate;the second is to improve the Law on Tax Collection and Administration,and put forward suggestions to improve it in terms of revision time,content and convergence with other laws.In terms of improving the construction of the execution system,firstly,to improve the functions of the courts,on the one hand,to improve the functions of the courts in the judicial auction of real estate,and on the other hand,to explore the court withholding tax system in the judicial auction of real estate;secondly,to improve the functions of the taxation authorities,on the one hand,to improve the daily collection and administration functions of the taxation authorities,and on the other hand,to explore the "tax debt " agreement to undertake the system;third is to strengthen the collaboration between the two departments of law enforcement,in order to build a new situation of comprehensive taxation.