“阴阳合同”与我国二手房税收收入流失的治理——以北京市为例

在当前二手房交易市场中,交易双方协商一致或在房地产中介的建议下通过签订"阴阳合同"的方式以达到偷逃依法应该缴纳税收的目的的行为,造成了国家在二手房交易市场中严重的税收流失,通过建立二手房交易计税价格核定机制的体系、完善政策,加快税收征管一体化,才能遏制二手房税的流失。

Countermeasures for the Double Contracts and Tax Loss in Transaction of Second-hand Houses in China

During the transaction of second-hand houses,both parties of transaction agree through bilateral consultation or under the suggestion of real estate agents to evade their legitimate tax by signing double contracts and result in serious tax loss.The tax loss in the transaction of second-hand houses can be prevented by establishing a verification mechanism for price payment,improving policies and accelerating the integration of tax collection and supervision