Research On The Payment Of Taxes And Fees For Real Estate Judicial Auction

The development of social economy inevitably leads to an increase in economic disputes,resulting in an increasing number of judicial forced auctions,and a corresponding increase in tax related cases of judicial auctions of real estate.The issue of why and how to collect and manage taxes and fees in the judicial auction of real estate has become a hot topic in current society,and there is an urgent need for relevant research to sort it out.This article starts from the issues exposed in relevant legislation and current practice to study the current situation,problems,and causes of the current tax payment subject and tax collection and management.Based on this,this study combed the relevant legislation related to the judicial auction of real estate,and conducted a textual analysis of the relevant cases on the China Judicial Documents Network.It was found that the current legal auction of real estate in China is dominated by the alternative tax payment mode in which the buyer bears all taxes and fees.The buyer is the subject of litigation cases,and the definition of the legality of the "Auction Announcement" issued by the court is the most important factor affecting the judgment of the case.This study also found that,from the perspective of the subject of tax payment,there are mainly issues such as unclear provisions on the subject and method of tax payment in existing relevant legislation,inconsistency between the legal payer and the actual payer of tax,and difficulties in relief of the buyer’s tax related rights.From the perspective of tax collection and management,there are mainly problems such as collaboration defects between courts and tax authorities in the implementation process,procedural defects in the tax mechanism in real estate judicial auctions,court disputes over the path of tax burden,and frequent reconsideration resulting in a waste of judicial resources.The findings of this study can be analyzed from three aspects: relevant legislation,tax collection and management by courts and tax authorities,and departmental collaboration.From the perspective of relevant legislation,there are three reasons:inconsistent provisions on the subject and scope of judicial auction taxes and fees,unclear provisions on assistance in tax collection and tax priority settlement,and conflict of laws and regulations in the "tax before certificate" policy.From the perspective of tax collection and management by courts and tax authorities,there are four reasons: unclear definition of court responsibilities,gaps in court judicial practice,difficulty in collecting and managing tax sources without concentration,and weak awareness of the unity of power and responsibility among tax authorities.From the perspective of departmental collaboration,there are two reasons: inadequate cross departmental collaboration and inadequate information management.In the later stage,it can be optimized from three aspects: improving the relevant legislation on the payment of taxes and fees for the judicial auction of real estate,optimizing the tax collection and management procedures of courts and tax authorities,and improving the department cooperation mechanism.