A Study On The Influence Of The Implementation Of Tax Policy And Tax Collection And Management On The Transaction Of Personal Second-hand Houses In Kunming

The real estate industry has always been an important part of our national economy.With the continuous improvement of social productivity and the deepening of urbanization process,urban land resources are gradually reducing,and the number of houses in stock is gradually increasing.The development and management focus of the real estate industry has gradually transited from new commercial housing to second-hand housing.In our country,the government collects and manages the second-hand housing transaction by setting seven taxes and two fees,and requires all functional departments to cooperate with the tax department to do a series of tax security work,such as "pre tax certificate";at the same time,by setting preferential tax policies to ensure that the individual’s demand for just needed housing and housing replacement is not affected by too much tax,and treat the speculative housing purchase and sale demand differently In order to realize the macro-control function of taxation.However,in the specific tax practice,because of the continuous heat of the second-hand housing market and the lack of tax in the housing holding stage,the regulatory role of tax on the second-hand housing transaction is not fully reflected,which indirectly affects the tax fairness.In the aspect of tax collection and management,the deviation between the evaluation price of the tax authorities and the price of the housing market as the tax guarantee of the second-hand housing transactions and the lack of cooperation between the government departments aggravate the tax inequity of the second-hand housing transactions.Among the second-hand housing transactions,the most direct one affected by the above factors is the second-hand housing transactions among individuals.Most of the preferential tax policies formulated in China are also aimed at such transactions.The demand for data exchange between governments and the scientific impact of tax authorities on the evaluation of prices are the most important ones.So this paper takes the transaction of personal second-hand housing in Kunming as an example,first introduces the implementation of tax policy of personal second-hand housingtransaction in Kunming at present,then analyzes the current situation of the determination of evaluation price and cross department cooperation of tax authorities of personal second-hand housing transaction in Kunming,and then takes Kunming2015-2018 as an example Based on the tax data of personal second-hand housing transactions in,we conducted in-depth research on the implementation of tax policy,the establishment of evaluation price mechanism and the development of cross sector cooperation,Finally,according to the analysis results and the actual situation of Kunming City,this paper puts forward feasible suggestions on how to optimize the implementation of tax and fee policies,optimize the evaluation price determination mechanism and cross departmental cooperation,improve the tax fairness of individual second-hand housing transactions in Kunming,and provide theoretical basis for the scientific and orderly development of individual second-hand housing market According to.This paper holds that at present,China can further improve the tax policy implementation of individual second-hand housing transactions and enhance the macro adjustment of tax on individual second-hand housing market by optimizing the conditions of VAT reduction and exemption,implementing the collection method of individual income tax,canceling the preferential tax on luxury housing,speeding up the implementation of tax at the stage of housing retention and actively playing the role of local government in price control At the same time,in the aspect of tax collection and management,by introducing the participation of the competent department of housing transaction,establishing the second-hand housing evaluation price linkage evaluation mechanism,price early warning mechanism,optimizing the implementation of the price dispute mechanism,to ensure that the "bottom line" function of the second-hand housing evaluation price of the tax authorities of Kunming city can be guaranteed and further improve the tax fairness of the second-hand housing transaction of individuals in Kunming City;by strengthening Data exchange between government departments,integration of service windows,and full use of the online Hall of government services to strengthen cross sectorcooperation,so as to provide a fair,open and fair second-hand housing transaction tax environment for taxpayers.