本文選題：個(gè)人所得稅 + 契稅�。� 參考：《法制博覽》2016年35期

【摘要】：政府有關(guān)部門一直以來著力于房產(chǎn)交易稅相關(guān)政策的制定、出臺(tái)和調(diào)整上,以求穩(wěn)定住房消費(fèi),保持住房市場持續(xù)增長和去房產(chǎn)庫存。2010年個(gè)人所得稅"滿五唯一"免稅政策、2015年?duì)I業(yè)稅"五改二"免稅政策以及2016年契稅營業(yè)稅"雙降"政策,都是政府出臺(tái)的有關(guān)房產(chǎn)買賣的稅收優(yōu)惠政策。然而針對這些利民優(yōu)惠政策,有一些購房者和賣房者為避稅而各出奇招,行為不僅觸犯法律,而且對行為人本身也存在不小風(fēng)險(xiǎn)。本文結(jié)合北京某房主賣房未獲"滿五"減稅起訴稅務(wù)局一案、"假離婚"一案和近兩年國家出臺(tái)房產(chǎn)交易中契稅、營業(yè)稅和個(gè)人所得稅的新政,進(jìn)行了一些法律分析。最終認(rèn)為納稅人應(yīng)依法納稅、免稅,避開房產(chǎn)交易稅不得采取違反國家法律的行為,避稅行為有風(fēng)險(xiǎn),面對未來未知的變化,房產(chǎn)交易者應(yīng)遵守法律,按照現(xiàn)行相關(guān)政策進(jìn)行房產(chǎn)交易。
[Abstract]:The relevant government departments have been working hard on the formulation, introduction and adjustment of policies related to property transaction tax in order to stabilize housing consumption. Keep the housing market growing and getting rid of real estate inventory. 2010 personal income tax "five only" tax exemption policy, 2015 sales tax "five to two" tax exemption policy and 2016 deed tax sales tax "double down" policy, Are the government issued on the sale of real estate tax incentives. However, in view of these preferential policies, there are some buyers and sellers in order to avoid tax extraordinary measures, behavior not only violated the law, but also to the perpetrator itself there is no small risk. This paper makes some legal analysis on the cases of a house owner in Beijing who has not been granted the "full five" tax cut to sue the tax bureau, the case of "false divorce" and the new policy of deed tax, business tax and personal income tax issued by the state in the past two years. Finally, it is believed that taxpayers should pay taxes according to law, be exempt from taxes, avoid property transaction taxes and take no action in violation of national laws, and that tax avoidance is risky. In the face of unknown changes in the future, real estate traders should abide by the law. Conduct real estate transactions in accordance with current relevant policies.
【作者單位】： 重慶大學(xué);
【分類號(hào)】：D922.22

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本文編號(hào)：1985426