Real Estate Tax Calculation On The Basis Of Low Approved Collection

In recent years,the transaction market of real estate is in the stage of rapid rise,and the transaction price of real estate is rising rapidly.In order to evade tax,taxpayers enter into "yinyang contract" to falsely declare the transaction price of real estate.Tax authorities have the right to verify collection of its transaction price in accordance with relevant provisions of the Tax Administration Law,but the relevant provisions of the verification collection system for real estate tax calculation are scattered and vague.The main performance is that the subject of the power of verification and collection is unknown;The starting conditions of verification expropriation are not clear,such as the degree of judgment of "obviously low" is unclear,and the "just cause" and its burden of proof are not clear;The method of real estate verification is not applicable,the legal basis of real estate transaction price evaluation is not sufficient,and the technical means of tax evaluation are not mature.Lack of real estate appraisal price dispute resolution mechanism;Check and ratify collect add collect fine for late payment nature qualitative unclear wait for a problem.With the active market of real estate transaction,how to construct and perfect the legal system of real estate tax verification and guarantee national tax revenue is an urgent problem to be solved by the current legislative department.This thesis selects the case of Guangzhou Defa for discussion,and devotes itself to studying the verification and collection of real estate with low tax basis in the process of real estate transaction,and combs and analyzes the focal issues in dispute between the two sides from the following aspects:(1)Deep analysis of the "tax basis is obviously low,and no justification" the applicable premise and functional positioning;(2)the conditions for the initiation of the procedure;(3)Real estate tax valuation;(4)check and ratify the collection period of overdue fine.Based on the tax law analysis of this case,the deficiencies of current real estate verification and collection policy are summarized and the following four suggestions are put forward: first,the legislation should be refined,the subject and scope of verification and collection should be clearly defined;The second is to reshape the tax verification process,refine the "tax basis is obviously low,and no justification" judgment standard;The third is to use asset appraisal technology to reduce the tax risk of real estate price and improve the relief approach of verification dispute;Fourthly,make clear the nature of late payment of tax and perfect the verification mechanism of tax payment and late payment.