Study On The Deed Tax Rules Of Pre-sale Commercial Houses

The report at 19 th CPC National Congress released in October 2017 proposed deepening the reform of the taxation system and improving the local tax system is the key to improving the socialist market economy.Deed tax is an important component of China’s local tax revenue.In terms of economic impact,when the deed tax system adapts to the current state of economic development in China,it can contribute to the growth of local fiscal revenue and the smooth operation of the national economy,especially in the real estate market.From the point of view of the tax legal system,the deed tax system also has its own unique role.the first session of the 13 th National People’s Congress in March 2018 put forward the conscientious implementation of the statutory principles of taxation,and strive to complete the tax reform task of amendment of existing tax regulations into law by 2020.Therefore,the reform and improvement of the deed tax levy rules play an important role in our country’s economic construction and the rule of law.However,the deed tax as an important source of local fiscal revenue,but because of its many industries involved,especially with China’s important national economy industry-real estate is very close,so in the tax collection and management practice is also facing many hot spots and difficulties,resulting in a lot of deed tax disputes,which in turn pre-sale commodity tax disputes are mostly,and the root cause of disputes lies in the deed tax rules have many deficiencies,we need to establish and improve deed tax laws and regulations to make up for loopholes.Therefore,this article takes the pre-sale commodity house deed tax collection rules as the end result.In many cases of deed tax disputes,Mrs.Wu selected v.Chaoyang District No.6 Tax Office and Mrs.Qiu v.Foshan Nanhai District Finance Bureau deed tax levy case to enter,The controversy in which the deed tax levy rules were extracted was analyzed in depth,and the problems existing in the existing pre-sale commodity deed tax levy rules were analyzed for the cases,and then their own perfect suggestions were put forward.In addition to the main content,this article is divided into five parts.The first part is the thinking triggered by the case of the pre-sale commodity housing deed tax.In this section,the case of the selected case and the court hearing were first introduced,and then three of them were proposed,involving the time when the deed taxliability was imposed in the deed tax collection rules,the retroactivity of the deed tax preferential policy and the fully-decorated residential deed tax deduction price dispute.The second part is to discuss the confirmation of the time when the pre-sale commodity house deed tax liability occurs.In this section,first of all,we discuss the practical differences and theoretical disputes at the time of the occurrence of this obligation,and then analyze the reasons for the above-mentioned disputes.Then we combine the similar cases to illustrate the ill-defined consequences of ambiguity.The third part examines the issue of retroactivity of local deed tax policies involved in cases.In this section,we first analyze the current situation of retroactive application of the existing preferential tax policies in conjunction with similar cases,then conduct a legal analysis on the retroactivity of tax laws,and finally return to the study of the retroactivity of local tax benefits.The fourth part analyzes the determination of the taxable price of fully-decorated houses in pre-sale commercial houses in combination with cases.In this section,first of all,the legal basis for the determination of the deed tax price of fully-decorated residential houses is analyzed,and then the impact of deeds tax on the popularity of fully-decorated residential houses is discussed from the legal point of view.Finally,the possible problems caused by the irrationality of current regulations are discussed.The fifth part of the thinking caused by the case.In this section,in light of the inadequacies of China’s current deed tax collection rules reflected in the cited cases,we have made targeted recommendations for perfection,in the hope that the China’s deed tax collection rules will be more legal and reasonable and easy to implement.