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在房地产交易环节征收的地方税,目前多是依据交易合同约定的交易价格为计征依据,使得“阴阳合同”的方式逃避房地产交易环节税费的现象屡见不鲜。如何探索运用计算机进行存量房纳税评估,体现公正、公平、公开的计税价格核定方式,成为各级地税机关乃至政府亟待解决和思考的课题。
Local taxes levied on real estate transactions are mostly based on the transaction prices agreed upon in the transaction contracts so that the “yin-yang contract” approach avoids taxes and fees in real estate transactions. How to explore the use of computers to assess the stock room tax, reflect the fair, fair and open way of verification of tax prices, as all levels of local tax authorities and even the government urgently need to solve and ponder the issue.