房主未获“满五”减税起诉税务局:对房产交易税的思考

发布时间：2018-06-06 05:52

本文选题：个人所得税 + 契税　；参考：《法制博览》2016年35期

【摘要】：政府有关部门一直以来着力于房产交易税相关政策的制定、出台和调整上,以求稳定住房消费,保持住房市场持续增长和去房产库存。2010年个人所得税"满五唯一"免税政策、2015年营业税"五改二"免税政策以及2016年契税营业税"双降"政策,都是政府出台的有关房产买卖的税收优惠政策。然而针对这些利民优惠政策,有一些购房者和卖房者为避税而各出奇招,行为不仅触犯法律,而且对行为人本身也存在不小风险。本文结合北京某房主卖房未获"满五"减税起诉税务局一案、"假离婚"一案和近两年国家出台房产交易中契税、营业税和个人所得税的新政,进行了一些法律分析。最终认为纳税人应依法纳税、免税,避开房产交易税不得采取违反国家法律的行为,避税行为有风险,面对未来未知的变化,房产交易者应遵守法律,按照现行相关政策进行房产交易。
[Abstract]:The relevant government departments have been working hard on the formulation, introduction and adjustment of policies related to property transaction tax in order to stabilize housing consumption. Keep the housing market growing and getting rid of real estate inventory. 2010 personal income tax "five only" tax exemption policy, 2015 sales tax "five to two" tax exemption policy and 2016 deed tax sales tax "double down" policy, Are the government issued on the sale of real estate tax incentives. However, in view of these preferential policies, there are some buyers and sellers in order to avoid tax extraordinary measures, behavior not only violated the law, but also to the perpetrator itself there is no small risk. This paper makes some legal analysis on the cases of a house owner in Beijing who has not been granted the "full five" tax cut to sue the tax bureau, the case of "false divorce" and the new policy of deed tax, business tax and personal income tax issued by the state in the past two years. Finally, it is believed that taxpayers should pay taxes according to law, be exempt from taxes, avoid property transaction taxes and take no action in violation of national laws, and that tax avoidance is risky. In the face of unknown changes in the future, real estate traders should abide by the law. Conduct real estate transactions in accordance with current relevant policies.
【作者单位】：重庆大学;
【分类号】：D922.22

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