个人二手房交易过程中税收风险及其防控

Personal Second-hand Housing Transaction Risk and Its Prevention & Control

近年来,北京作为我国的政治经济文化中心,得天独厚的首都资源使其经济发展迅速。经济的发展带动了房屋交易,特别是异常火爆的个人二手房交易,在政府再三调控的情况下,2016年房价依然居高不下。因二手房交易火爆而产生的税收收入水涨船高。在此情况下涉及房屋交易的税收征管工作也遇到新课题,一方面,随着"营改增"的全面实施,个人二手房交易中涉及的税种逐渐成为地方财政收入的重要来源;另一方面,我国税收征收管理法中对自然人的管理相对薄弱,而二手房交易过程中更多是个人的住宅买卖行为,涉及个人的切身利益,社会诚信的缺失容易导致税收执法风险。鉴于此,笔者力争通过几年来二手房交易执法督察情况,分析税收征管存在的政策、管控及信用缺失等风险,提出搭建自然人纳税信用平台、利用互联网充分实现数据共享等加强税收征管的建议。

In recent years, as Chinese political, economic and cultural center, Beijing＇s unique capital resources make its economy develop rapidly. Economic development led to hot housing transactions, especially personal second-hand housing transactions. Despite many government regulations, prices remained high in 2016. Tax revenue rose in respect of the hot second-hand housing transactions. In this case, housing transaction tax collection and management encounter new problems. On the one hand, with the full implementation of replacing business tax with value-added tax（VAT）, personal second-hand housing transactions related tax has gradually become an important source of local fiscal revenue; on the other hand, China＇s tax collection and management law on natural person management is relatively weak. While second-hand housing transaction process is more individual, lack of social integrity can easily lead to the tax law enforcement risk. In view of this, the author tries to analyze the tax policy risk, management risk and the risk of lack of creditthrough the observation of years of second-hand housing transactions and law enforcement supervision, puts forward to build the natural person tax credit platform, using the internet to realize data sharing, strengthen tax collection and management.