网络司法拍卖税费承担规则完善
Improvement of the Rules of Tax Burden in Online Judicial Auction

网络司法拍卖中关于税费承担的纠纷层出不穷，当事人各执一词，而困境的成因在于《网拍规定》关于税费承担规定不完善、各地各级法院对《网拍规定》中税费承担规则理解不同以及受司法执行唯效率论、税收国库主义以及既有案例裁判观点的影响。面对此困境，建议明确税费承担规则、推动网络司法拍卖司法解释精神的贯彻实施，同时应加强与税务机关的协同合作，向买受人履行拍卖前的告知义务、提高买受人自身风险防范意识，以期减少网络司法拍卖领域包税条款的涉税争议问题。
Disputes about the assumption of taxes and fees in online judicial auctions emerge one after another, with each party holding its own opinion. The causes of the dilemma lie in the different understandings of the rules of the assumption of taxes and fees in the “Regulations on Online Auction” by the courts at all levels, the imperfect provisions of the “Regulations on Online Auction” on the assumption of taxes and fees, the theory that judicial enforcement is only efficient, the doctrine of tax treasury and the opinions of judges in existing cases. In the face of this dilemma, it is suggested to raise the tax and fee rules and raise the legislative level, and the supreme people’s court will promote the implementation of the judicial interpretation spirit of online judicial auction. At the same time, we should strengthen the cooperation with the tax authorities, fulfill the obligation of informing the buyers before the auction, and improve the buyers’ awareness of risk prevention, in order to reduce the tax-related disputes in the tax-covered clause in the field of online judicial auction.