Author(s)

Gao Ming ¹

Affiliation(s)

¹ Dalian Ocean University, Dalian, Liaoning, 116023, China

Corresponding Author

Gao Ming

ABSTRACT

In recent years, with the increase of judicial auction of real estate, tax-related disputes are also increasing year by year. The problem of bearing taxes and fees involved in the judicial auction of real estate is not only a hot issue with high attention, but also a difficult problem that puzzles the court's implementation. In particular, the court stipulated in the auction announcement that the buyer should bear all taxes and fees, which has always caused controversy. Some scholars believe that this clause is a standard clause and belongs to the invalid situation in Article 497 of the Civil Code of the People's Republic of China (hereinafter referred to as the Civil Code). At the same time, it will also damage the legitimate rights and interests of the buyer; Some scholars believe that this practice only changes the actual payer of taxes and fees, but does not change the legal taxpayers, and it is not a standard clause. In the judicial auction of real estate, whether the tax transfer clause belongs to the standard clause has always been a controversial issue in judicial practice. Whether it belongs to the standard clause and whether it is legal and effective is not only related to the protection of the legitimate rights and interests of the buyer, but also related to the orderly development of the judicial auction of real estate in China. Therefore, whether the tax transfer clause in the judicial auction of real estate belongs to the standard clause is worthy of in-depth study and discussion.

KEYWORDS

Standard clause, Transfer of taxes and fees, Judicial auction

CITE THIS PAPER

Gao Ming, Research on Whether Tax Transfer Clause Belongs to Standard Clause in Judicial Auction. Science of Law Journal (2024) Vol. 3: 92-96. DOI: http://dx.doi.org/DOI: 10.23977/law.2024.030213.

REFERENCES

[1] Xiao Taishou. Legal effect and tax-related analysis of tax contract clauses [J]. Accounting Study, 2012 (01): 44-46.
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[3] Zhou Hengyu. Analysis of the applicable rules of the standard clauses of the Civil Code [J]. Application of Law, 2022 (09): 159-167.
[4] Wang Liming. Research on Contract Law (Revised Volume 1), Renmin University of China Press, 2011, p. 405.
[5] Cui Jianyuan. "On the Interpretation of Standard Clauses", Economic and Trade Law Review, No.3, 2019.

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