论文部分内容阅读
近年来,伴随着商品房价格的持续上涨,我国房地产三级市场和住房租赁市场逐渐启动的同时,出售出租行为在适用个人所得税的政策及征管方面呈现明显不足。笔者试图以此为切入点,提出相应的对策建议。个人出售住房(一)存在的主要问题1.《中华人民共和国个人所得税法》(以下简称《个
In recent years, along with the continuous rise of commercial housing prices, the real estate tertiary market and housing rental market in our country have been gradually started. At the same time, the sale and rental behavior has obvious deficiencies in the policies and collection and management of personal income tax. I try to use this as an entry point, put forward corresponding countermeasures and suggestions. Personal sale of housing (a) the main problems exist 1 “People’s Republic of China Individual Income Tax Law” (hereinafter referred to as "a