Research On Implementation Problems And Countermeasures Of Tax Policy For Individual Second-hand Housing Transaction

The people are the foundation of the state,and tax is the foundation of the state.Taxation,as an ancient historical category,has a concrete effect on society and economy under certain conditions of productivity development level and taxation system.Standing in the new historical position,the tax function extends from the economic category to the national governance category.In China,the second-hand house transaction is a tax business covering the whole people,and the implementation of tax and fee policies is related to the people’s great cause of living.The government collects and manages the second-hand house transaction by setting up a tax and fee policy system for second-hand house transaction,so as to achieve differentiated treatment of rigid demand for house purchase and investment demand,and maintain the orderly development of the real estate transaction market.For this reason,it is of great meaning to enhance the research on the implementation of tax and fee policies for second-hand housing transactions,and to effectively deepen the degree of taxation embedded in society,so as to promote the reform of China’s tax system and achieve the national governance goal of building a "strong consensus government".Recently,the second-hand houses have been developing rapidly in the real estate market by virtue of its mature education and medical resources,convenient transportation and low price,and its social status is getting higher and higher.In the specific tax practice,there are defects in the policy system of second-hand housing transaction set up in China,such as single preferential policies,large differences in tax rate and levy rate,which lead to serious tax loss and unfair tax burden;At the same time,due to scattered tax sources,the tax department’s control of second-hand housing transactions and the compliance degree of taxpayers show double low,the tax department’s collection cost increases,the collection efficiency decreases;The common tax governance environment of the second-hand housing market is weak,and the lack of key data and information sharing leads to huge collection and management risks.On the basis of summarizing domestic and foreign literature and research results,this paper selects Y county,where the development of second-hand housing market is not standardized and there are relatively many problems in the implementation of tax and fee policies,as the research object.Based on the Smith policy implementation process model and the current situation analysis based on the collection and management data of Y County from 2016 to 2020,the existing problems are deeply explored from the four aspects of idealized policies,implementation agencies,target groups and implementation environment.The experience of developed countries such as The United States and Japan is used for reference,and the interview practice is combined.Suggestions are put forward on improving the tax system,improving the ability of accurate law enforcement,guiding tax compliance and purifying the co-governance environment.The purpose is to monitor the tax sources more strongly,prevent the loss of tax revenue,and improve the efficiency of tax collection for second-hand housing transactions.