First, Article 4 of the Reply of Guoshuihan [2005] No.869 on Tax Issues Concerning the Execution of the Property of the Executed Person by the People's Court stipulates that in view of the fact that the people's court actually controls the income obtained by taxpayers from auction or sale of property, according to the provisions of Article 5 of the Law on the Administration of Tax Collection, the people's court shall assist the tax authorities to give priority to tax on this income according to law. It can be seen that the price of judicial auction should include the taxes and fees that the executor should pay to ensure the tax priority of the tax authorities.
Second, Article 30 of "Provisions of the Supreme People's Court on Several Issues Concerning Online Judicial Auction of People's Courts" (hereinafter referred to as "Provisions on Online Auction"), which came into effect on 2007 10/7, clearly stipulates: Who shall bear the taxes and fees generated by online judicial auction itself: according to the provisions of relevant laws and administrative regulations, it shall be borne by the corresponding subjects; If there is no provision or the provision is unclear, the people's court may determine the relevant taxpayer and the tax amount according to the legal principles and the actual situation of the case.
Provisions on tax burden in real estate transfer are scattered in various laws and administrative regulations, which can be summarized as follows: in real estate transfer, the seller needs to pay value-added tax, land value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge, personal (enterprise) income tax, stamp duty, etc. The buyer must pay deed tax and stamp duty.