Research On Tax Policy Optimization Of Natural Person Stock Housing Transaction In Shenzhen

Shenzhen real estate transaction market is active,the price is high,the tax burden is heavy,has put forward the higher request to the tax authority to do the real estate transaction tax work well.In addition,the tax source of natural person stock house tax is scattered,the tax consciousness is weak,the quantity is numerous,the situation is complex,as the tax revenue work practitioner,actually feels the work pressure which the real estate market transaction brings.Therefore,it is necessary for us to take Shenzhen natural person stock house transaction as the breakthrough point,around all kinds of problems existing in Shenzhen natural person stock house transaction tax,and draw lessons from the advanced practices and mature experience of foreign countries or some areas.This paper adopts scientific and reasonable research means and research methods,deeply analyzes the current tax policy in Shenzhen,excavates the existing problems and focuses,probes into the feasibility of its policy optimization,and puts forward some suggestions and suggestions.This paper mainly studies the optimization of tax policy of natural person stock housing transaction in Shenzhen,and the main contents and framework are as follows.The first chapter is the introduction,mainly describes the research background and significance of this paper,followed by literature review,and finally introduces the research methods and feasibility analysis.The second chapter is the basic theory of natural person stock housing transaction tax policy,mainly tax efficiency,fairness,financial principles,The tax policy of natural person’s stock house should allocate taxes,select tax sources and arrange tax rates according to the theory of tax structure design on the premise of conforming to the tax principles.It also studies the basic theory of property tax system structure for how to design the natural person stock house transaction tax policy to provide a reference.The third chapter is the Shenzhen natural person stock housing transaction tax policy and its interpretation,a comprehensive description of the current tax policy introduction and adjustment changes,policy implementation and so on.The fourth chapter is the existing problems and reasons analysis,through a large number of data statistics,analysis,demonstration of the current Shenzhen policy design unreasonable,policy negative effects and policy implementation pressure and other problems and their reasons.The fifth chapter introduces the relevant tax policies and mature experience of the United States,Germany,Japan and other countries.The enlightenment of real estate tax supporting local finance,perfecting real estate tax system,degeneracy forming capital gains tax and supporting tax guarantee system is obtained,which is based on the previous research,analysis and discussion.This paper puts forward some suggestions on the optimization of the transaction tax policy of natural person stock housing.Through theory,data analysis and interview research,this paper believes that there is indeed room for optimization of Shenzhen natural person stock housing transaction tax policy,optimization space refers to: first of all,in the system design level is not reasonable,There are cases of excessive concentration of tax burden and double taxation,and the existing tax system does not match the tax principles;Secondly,the complexity of the system content also brings some difficulties to the tax authorities and taxpayers to implement the policy,and may even lead to the contradiction between collection and payment;Finally,it describes the common means used by taxpayers to break the law and violate the law,and points out that there are still some shortcomings in the tax authorities.Therefore,this paper puts forward to perfect the real estate tax system,redesign the real estate tax system and introduce the capital gains tax on the stock of housing transactions,advise taxpayers on how to do a good job in tax planning,and put forward all kinds of practical tax planning means.This paper puts forward some suggestions from the aspects of creating a fair tax environment,establishing a housing evaluation mechanism,providing an intelligent tax system and cultivating intermediary institutions,and so on.