房产开发项目契税代收代缴的治理研究

Study of the Deed Tax Collection of Real Estate Development Project

《国家税务总局关于征收机关直接征收契税的通知》规定:契税由地税机关直接征收,各级征收机关一律不得委托其他单位代征契税。房地产开发及销售过程中,却普遍存在由房企强行代收代缴契税的潜规则,由此引发了诸多争端,甚至出现私自挪用、截留、延期申报、亏空等严重后果,侵害了消费者合法权益。治理违规代收代缴契税,需要从源头抓起,加强宣传普法、信息公示,增强群众维权意识,同时严格监管,切实落实检查执法,维护市场秩序。

The terms of Notice on Levying the Deed Tax from the State Administration of Taxation are stipulated： the deed tax should be collected directly by the local tax authorities; All the organs at the different levels should not allowed others to collect deed tax. In the course of development of the Real Estate the existed the hidden rule in common to collect the Tax. Thus it is produced that the serious problems that the collected money would be embezzled, delaying declarations, holing and other serious consequences infringes on the legitimate right and benefits of consumers. It is to govern this violation and the incorrect tax collection.It is necessary to manage the initial measures： that is to popularize the law knowledge, to strengthen publicity laws concerned, to raise the masses consciousness for maintaining rights and to keeping the market order in normal way.