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作为拍卖市场中占有相当大比例的房地产拍卖项目,现在操作中越来越普遍的“行规”是房地产标的拍卖成交后,交易过户时买卖双方应缴交的一切税、费及可能存在的前期欠费均由买受人承担。然而,世事无绝对,即便拍卖人对拍卖条件有前述描述,也难保不出意外:偏偏有人会对“拍卖房产可能拖欠的某些税费该由谁承担”的问题提出疑议,进而引发诉讼,而有意思的是,审理案件的两级法院也各有各的看法,裁判迥异
As a large proportion of the auction market real estate auction project, now operating more and more “line rules ” is the real estate auction after the completion of the subject, the transaction transfer buyers and sellers should pay all taxes and fees and possible pre-existing Arrears borne by the buyer. However, the world is not absolute, even if the auctioneer has the above description of the auction conditions, it can not be guaranteed without any surprises: but why some people will be auctioned real estate may owe some of the tax who should bear the question, and thus Litigation, but it is interesting to note that the two courts hearing the case also have their own opinions and different referees