Feasibility Study On Capital Gains Tax Of Second-hand Housing Transaction

In our current tax legal system,there is no detailed definition of capital gain,nor is there a relatively independent capital gains tax in our country.This tax law obviously falls behind the level of economic and social development of our country.In order to improve the tax system of our country and strengthen the macro-control of housing,we should gradually introduce the relatively independent capital gains tax into our housing tax system.Capital gain refers to the income generated from the transfer of capital assets.The difference between the sale and purchase of second-hand houses is a common form of capital gains.The tax on the profits obtained from second-hand housing exchanges should be called capital gains tax.This paper only discusses the feasibility of introducing capital gains tax in second-hand housing market,mainly adopts the method of theoretical and empirical analysis,is based on the existing problems of second-hand housing transaction tax and the international experience of second-hand housing transaction levy capital gains tax.The feasibility of introducing capital gains tax on second-hand housing transactions is studied,and the effects of capital gains tax on second-hand housing transactions in China and some countermeasures are given.Specifically,the first part of the article is the introduction,mainly including the background and significance of the second-hand housing transaction capital gains tax,the domestic and foreign experts and scholars on the capital gains tax research status,research ideas,the article Chapter innovation and difficulties of these aspects of the content.The second part is through the research on the current situation of the tax and fee of the second-hand house transaction in our country,we find that there are many substantive problems in the transaction tax of the second-hand house in our country,such as the value-added tax and the personal income tax in the tax rate.There are some problems on the basis of tax planning,such as cross regulation,the progressive effect of personal income tax is not obvious,and the tax burden is easy to be passed on.Then,the necessity of capital gains tax on second-hand housing transactions in China is analyzed.The third part is to study the experience of foreign second-hand housing transaction capital gains tax and its enlightenment to our country.The fourth part is the establishment of the capital gains tax rate of the second-hand housing transaction in China,according to the taxation.The principle of setting tax rate and the factors of setting tax rate are used to set the capital gains tax rate of second-hand housing transaction in China,and the rationality of the tax rate is verified by the data of second-hand housingtransaction in Shanghai.The fifth part is to analyze the impact of capital gains tax on the second-hand housing transactions in China.The sixth part is based on the problems existing in the taxes and fees of second-hand housing transactions and the impact of capital gains tax on second-hand housing transactions,and gives some policy suggestions on capital gains tax in second-hand housing transactions in China.