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The Research of Rental Tax Collectiong and Legal System
Author: YangZuo
Tutor: XueJianLan
School: Shanxi University of Finance
Course: Economic Law
Keywords: Rental housing Tax collection Tax Legislation Tax law enforcement Tax Judicial Property registration system
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 79
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Abstract
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In recent years, with the deepening of China's reform and opening up, the rapid development of the real estate industry, the constant expansion of the urban and rural construction, and the increase of floating population has resulted in rental housing has become a universal civil legal acts between people, which and the rental tax collection has become an important task of the tax authorities. Domestic legal scholars research is increasing, but the legal system of the rental housing lease tax collection and the legal systems of relatively lacking, resulting in the rental poor tax collection, at the same time as the relevant laws and policies is difficult to effectively implement implemented. Recently found in a special investigation of the rental industry in the following issues: enterprise rental property are not the rental income to pay property taxes to pay property taxes but by the real estate residual value; part of the administrative organs, institutions, and its tax-exempt property change of use then rented to others to use, or use by its the subordinate labor services company operating, not compliance reporting tax; personal rental property exist fails to actually signed or not signed the rental contract or mere verbal agreement to collect rent phenomenon rental income has not been declared to tax. The emergence of the above problems, seriously affect the smooth progress of the rental tax collection work, resulting in the loss of a large number of state taxes. The establishment of the legal system and improve the rental tax collection from the source to eliminate the above problems, the relevant local tax departments in the taxation process, according to the law, can effectively prevent chaos taxation phenomenon, so the rental tax collection and management work was good and orderly. The proposition of tax collection and the legal system of China's housing lease related research, comparative research method is mainly used in the analysis and appraisal process, and theory with actual research methods and literature research methods. Text is divided into four parts: the first part of the legal system of the status quo of the rental tax overview to analyze two aspects of the rental industry tax collection, the main taxes from the rental industry, as well as the rental typed On this basis, the existing problems and the causes of our housing rental tax collection are discussed in detail. The second part of the analysis of the need to strengthen our housing rental tax collection. From just the value of the method, the taxpayer's rights, the nature of the obligations and tax law basic principles are discussed in detail. Third part relying on comparative jurisprudence perspective, the exposition of the legal system of the United States, the United Kingdom and Germany, housing rental tax collection process, there are many similarities between them, but also based on the legal system of each country and the historical traditions of the different place of their own characteristics, which is also to obtain some useful references to solve our housing rental tax collection and the legal system. Part IV put forward their own views on how to build a legal system of China's housing lease tax collection. Through analysis and demonstration, I believe that to completely solve the problems existing in China's housing lease tax collection process, should proceed from the four angles, first to make corresponding adjustments in the tax legislation; followed by the establishment of improved tax collection procedures is essential; first Third, from the tax administration of justice and security tax levied, effectively balance the relationship between taxpayers and the state; Finally, to establish and improve its legal system.
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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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