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某房产公司(以下称为“被执行人”)已处于停业状态,法定代表人无法取得联系。某建筑公司(以下称为“申请执行人”)申请法院强制执行被执行人的房屋,法院经过三次拍卖,均流拍,后裁定以第三次拍卖的保留价作价以房抵债。现申请执行人需要办理产权过户手续,被执行人需要缴纳的增值税、城市维护建设税及教育费附加、土地增值税、印花税等各项税费是否应该作为过户的必须条件?被执行人不协助时该如何缴纳?当申请执行人不愿负担被执行人的税款时,税务机关又该如何追缴税款?税务机关在处理上述案件时既不能强求申请执行人缴纳过户环节的增值税及附加等税费,又很难找到被执行人缴纳过户环节的应纳税收。当申请执行人依法缴纳契税后提出
A real estate company (hereinafter referred to as the “executed”) has been closed down, the legal representative can not get in touch. A construction company (hereinafter referred to as the “application executor”) applied to court to enforce the execution of the people’s houses. After three auctions, the court bled, and the court ruled that the debts should be paid at the reserve price of the third auction. Now apply for the implementation of the transfer of property rights need to be completed, the implementation of the need to pay the value-added tax, urban maintenance and construction tax and education surcharges, land value-added tax, stamp duty and other taxes and fees should be the transfer of the necessary conditions? How should the taxpayer pay the tax when applying for the taxpayer? When the tax authorities handle the above case, neither the taxpayer nor the taxpayer can be forced to pay the taxpayers’ Additional taxes and fees, it is difficult to find the transfer of the transfer of the executed part of the tax payable. When the applicant for implementing the deed tax payment