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随着现代房产中介行业的不断发展和企业关联交易的日益频繁,房产转租已成为当前经济生活中较常见的一种租赁行为。但是,在现实生活中,由于对相关税收法规理解上的偏差,征纳双方对于房产转租是否需要征税,需要征哪些税,以及怎么征等问题,却仍然存在着争议。文章通过一起典型的房产转租案例,揭示并分析了税务机关和纳税人在房产转租问题上关于税收的不同见解,并提出了思考和建议。
With the continuous development of the modern real estate agency industry and the increasing number of related party transactions, real estate subleasing has become a common lease in current economic life. However, in real life, there is still some controversy over the understanding of the relevant tax laws and regulations, the need to impose taxation on the subletting of real estate, the taxation to be levied on them, and how to sign them. Through a typical case of real estate subleasing, the article reveals and analyzes the tax authorities ’and taxpayers’ different views on taxation on the issue of real estate subleases and puts forward their thoughts and suggestions.