服务与管控:云南省自然人二手房交易的税收治理  

Service and Management:The Tax Governance of Natural Person Second-hand Housing Transactions in Yunnan Province

作　　者：马海涛[1] 董世林 Ma Haitao;Dong Shilin

机构地区：[1]中央财经大学 [2]中央财经大学中国财政发展协同创新中心 [3]保山学院

出　　处：《经济研究参考》2023年第11期39-51,共13页Review of Economic Research

基　　金：云南省税务学会2022年重点课题“深化以数治税建设服务地方经济发展研究”。

摘　　要：自然人二手房交易是税收风险防控的难点。云南省自然人二手房交易主要存在真实交易价格获取难、核查难、智能化服务水平低等问题,造成税收执法风险大,税费服务不能满足群众需求。本文结合云南省自然人二手房交易的流程,从实务的角度讨论8种税费风险防控对策,以期为未来全省,乃至全国统一的自然人二手房交易申报系统的上线提供参考,达到降低税务机关税费征缴风险,满足人民群众智能化税费服务需求的税收治理目标。It is difficult to prevent and control the tax risk of the second-hand housing transaction by natural persons.Difficulty in obtaining true prices and verification,low level of intelligent services are the main problems in second-hand housing transactions in Yunnan province.These result in a high risk of tax management and defects of tax services.Based on the process of second-hand housing transactions for natural persons in Yunnan province,this paper discusses the eight taxes and fees risk prevention and controlling measures from a practical perspective.This paper also aims at providing reference for a unified natural person second-hand housing transaction declaration system in China,to reduce the risk of tax collection by tax authorities and meet the needs of the people for intelligent tax services.

关 键 词：二手房交易 税费风险 纳税服务 

分 类 号：F812.42[经济管理—财政学]