不动产司法拍卖税费缴纳难题的解决对策  

On Solutions to the Difficulties in Payment of Taxes and Fees in Judicial Auction of Real Estate

作　　者：任林 辛正平 许建国 REN Lin;XIN Zhengping;XU Jianguo

机构地区：[1]国家税务总局镇江市丹徒区税务局

出　　处：《税务研究》2021年第12期78-82,共5页

摘　　要：不动产司法拍卖中,被执行人或出卖人由于各种原因,往往难以配合缴纳其应承担的税费,导致由买受人承担买卖双方全部税费。由此引发的涉税争议时有发生,一直困扰着税务机关.人民法院和买受人。为了更好地解决上述问题,本文通过分析当前司法拍卖中由买受人代替出卖人缴纳税费在实际执行中存在的主要问题,结合相关法律法规,从司法拍卖中由买受人代缴税费相关的法律法规和建立健全税务机关与人民法院协同共治机制两个方面提出了针对性的解决对策。In the judicial auction of real estate,it is often difficult for the seller or the person to be executed to cooperate in paying the taxes and fees,resulting in the buyer being responsible for all the taxes and fees incurred.The resulting tax-related disputes have occurred from time to time,which have been plaguing the tax authorities,people's courts and buyers.In order to better solve the above problems,this paper analyzes the main problems in the actual implementation of the current judicial auction by the buyer instead of the seller to pay taxes and fees.Combined with the relevant laws and regulations,the paper proposes the pertinent countermeasures to allow the buyer to pay taxes from the judicial auction and to establish and improve a cooperative governance mechanism between the tax authorities and the people's courts.

关 键 词：不动产 司法拍卖 税费缴纳 税收征管 涉税争议 

分 类 号：D922.22[政治法律—经济法学] F812.42[政治法律—法学] F299.23[经济管理—财政学]