Research On Tax Collection And Management Of Judicial Auction Of Real Estate In Shanghai

In recent years,with the rapid development of China's economy,related economic disputes have also increased year by year.In order to deal with economic disputes,the cases of real estate judicial auctions executed by courts have also increased.As the housing prices continue to rise,the tax sources of such judicial auctions should not be underestimated.However,there are no clear provisions on the tax related issues in the judicial auction execution of real estate in China's laws and regulations nowadays,which makes it difficult for the tax authorities to solve the problems encountered in practice.When it comes to in the tax related conflicts and disputes,there will be different understandings and practices,which may easily affect tax collections,or hinder the execution of judicial auction or damage the interests of the buyer,and easily lead to tax conflicts.The lack of relevant tax guarantee measures,the absence of the executee,the mandatory characteristics of the auction work,the inefficiency or tax management,the lag of the tax department's intervention in process and many other reasons often cause the tax arrears or tax loss in such real estate.These problems have brought new challenges to the tax collection and management of the tax department.How to strengthen the cooperation of departments,reduce the loss of tax,reduce the contradiction of collection and payment,and improve the level of collection and management in the judicial auction of real estate has become an urgent task for tax authorities at all levels.Based on Shanghai,this paper introduces the tax system,policies and regulations of the judicial auction of real estate,as well as the current work of the tax department.First of all,the problems of tax collection and management are discussed from four aspects: the tax bearing subject and the scope of tax payment are not clear;the process of tax related procedures is not convenient and the information publicity is not enough;the absence of tax subject in tax declaration affects the business handling and tax reduction;the tax authorities' enforcement of law is not standardized and the protection of legitimate interests is not in place.Secondly,this paper deeply analyzesthe current situation and the causes behind the problems from six aspects: the imperfect tax law system,the complex design of real estate tax system,the difficulty of tax collection and management,the inadequate law enforcement concept,the imperfect government management mode,and weak national tax consciousness.Thirdly,this paper analyzes and compares the relevant collection and management experience of foreign countries and other regions in China.Finally,it comes up to suggestions to solve current problems,including optimizing the real estate tax system,improving the relevant legal system,optimizing the implementation process,improving the tax management level,simplifying the tax process,improving the government governance mode and cultivating the tax compliance.Based on the theories of the whole government,process reengineering,risk management and tax compliance,this paper selects the methods of literature research,interview,case analysis,questionnaire survey and comparative research,aiming to provide reference value for solving the tax collection and management of real estate judicial auction in Shanghai.