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新“国五条”刚刚颁布,“二手房转让需要支付20%的个人所得税”便成为了民众关注的热点,该条款一定程度上抑制了二手房的买卖热潮,另一方面也导致了各种避税方法的产生。2013年1月1日开始实施的民事诉讼法,很适时地对这些避税方法进行了规制,但是仍然有很多房屋买卖者铤而走险,在此通过对新国五条以及新民诉的解读,加之对各种新型避税方法的分析,给民众提供一种正确的导向。
The new “country five” has just promulgated, “second-hand housing transfer need to pay 20% personal income tax ” has become the focus of public concern, which to some extent inhibited the sale of second-hand housing boom, on the other hand also led to A variety of tax avoidance methods. The Civil Procedure Law, which came into force on January 1, 2013, regulates these tax avoidance methods in a timely manner. However, there are still many home buyers who take the risk of going public. Through the interpretation of the five articles in this new country and the new civil complaint, Analysis of the new tax avoidance methods, to provide people with a correct direction.