The collection of property tax is based on the premise of holding for a certain period of time. The current pilot tax practice is to equate the property tax with the deed tax to collect and manage, and pre-levy the property tax in the coming year when the housing property rights are traded. The collection and management of this property tax is obviously more difficult to sustain than the circulation tax. Especially for the collection of stock housing, if there is a lack of property rights certificate, coupled with the housing vacant for a long time, the existence of a large number of separation between owners and users, it is difficult to ensure that the property tax should be levied. Therefore, like direct taxes such as personal income tax, the comprehensive grasp of personal housing information, the ingenious design of tax collection and management programs, and the transformation of tax collection and management methods from passive to active are all issues that need to be paid attention to in the implementation of real estate tax.
meant to emphasize?
Defects in the tax collection and management plan