关于二手房交易个人所得税的若干思考

2013年3月1日,国务院发布了楼市调控“新国五条”的细则,再次提升了中央政府对房地产市场的调控力度,也是十年内第九次关于房地产的调控措施.该细则中重要的涉税措施是对二手房交易所得征收个人所得税.由于政策出台没有更详细的征税办法跟进,引起社会各界的强烈反响,实际执行过程中也出现了各种各样的问题,只有正视和解决这些问题,才能确保其调控作用的充分发挥.

On the Thinking of Personal Income Tax on the Second-hand Housing Transactions

＂New Five Regulations on the control of real estate＂ was promulgated by the State Council. It promoted the control power for the real estate market by the central government again. It is the ninth macro - control measures took about real estate over the last decade. It was an important regulation to collect the individual income tax from second - hand housing transactions. Because no more detailed tax policy followed up, it evoked a strong repercussion from all walks of life among the society. A lot of problems appeared in the process of actual execution. Only to face and solve these problems, we can ensure the regulations on the control of real estate to become fully effective.