麒麟区房地产业税收征管问题及对策研究

发布时间：2018-08-06 20:55

【摘要】：随着中国城市化进程的快速推进,房地产行业在整个国民经济发展中扮演了及其重要的角色。基于房地产行业迅猛的的发展态势,与之相关房地产行业税收也在地方财源组织和政府经济杠杆调控方面越发凸显其作用。同时,房地产事关民生,社会公众对房地产相关税收也比较关注。过去几年来,作为云南省第二大城市的中心城区,麒麟区的房地产业蓬勃发展,并且带动了整个区域经济的持续增长,房地产相关税收也成为目前地方税收的重中之重,正因为房地产行业对于麒麟区整个经济具有的突出作用和特殊地位,税务部门始终将其列为税收征管的重点行业。但是由于房地产自身的行业特性决定了其开发周期较长,历经环节众多,涉税政策较多,实际征管较为复杂,以上种种致使征纳双方的信息不对称性进一步加大,另外,税务部门征管手段相对落后,执法力度显现不足,纳税人税收法律遵从度不够,加之整个税收体制和相关政策的尚待健全,部门间缺乏配合,各种因素对麒麟区房地产税收的征管产生了影响,一定程度上减弱了税收的收入作用和调节作用。基于此,本文通过对麒麟区房地产行业的税收征管现状进行介绍,从税制完善、税务部门自身建设、社会综合治税环境、纳税人纳税遵从等全面梳理了税收征管方面的问题,并加以理性客观分析。结合麒麟区房地产税收征管实践,借鉴国内外先进理念和经验,提出了以下几大方面的对策和建议:从队伍素质、信息化建设、风险分析管理等方面提高税务部门管理水平,强化部门内部与部门间的配合形成综合治税合力,加强执法、优化服务提高纳税人纳税遵从度,以及对未来完善房地产税制体系结构的展望。文章旨在对麒麟区房地产税收征管的完善提供帮助,具有一定的现实意义,同时希望能够对区域范围内其他基层税务部门加强房地产税收征管提供一点参考。
[Abstract]:With the rapid development of urbanization in China, the real estate industry has played an important role in the development of the national economy. Based on the rapid development of the real estate industry, the related real estate industry tax also plays a more and more important role in local financial resources organizations and government economic leverage control. At the same time, the real estate is related to people's livelihood, and the public is concerned about the real estate tax. In the past few years, as the second largest city in Yunnan Province, the real estate industry in Kirin District has been booming, and has led to the sustained growth of the entire regional economy. Real estate related taxes have also become the top priority of current local taxes. Because of the outstanding role and special status of the real estate industry to the whole economy of Kirin District, the tax department has always listed it as the key industry of tax collection and administration. However, due to the industry characteristics of real estate itself, its development cycle is long, there are many links, there are many tax policies, and the actual collection and management is more complicated. All of these causes the asymmetry of information between the two sides of the levy to be further enlarged. In addition, The means of collection and management of tax departments are relatively backward, the enforcement of laws is insufficient, the degree of compliance with the tax laws of taxpayers is not enough, and the whole tax system and related policies remain to be perfected, and there is a lack of cooperation among the departments. All kinds of factors influence the collection and management of real estate tax in Kirin District, and weaken the function of revenue and regulation of tax to some extent. Based on this, this paper introduces the current situation of tax collection and management in the real estate industry of Kirin District, and comprehensively combs the problems in tax collection and management from the aspects of tax system perfection, tax department's own construction, social comprehensive tax administration environment, taxpayers' tax compliance, and so on. And rational and objective analysis. Combined with the practice of real estate tax collection and management in Kirin District, this paper draws lessons from the advanced ideas and experiences at home and abroad, and puts forward the following countermeasures and suggestions: improving the management level of tax departments from the aspects of team quality, information construction, risk analysis and management, etc. Strengthen the cooperation between departments and departments to form a comprehensive tax management force, strengthen law enforcement, optimize services to improve taxpayers tax compliance, as well as the prospects for the future improvement of the real estate tax system structure. The purpose of this paper is to provide help for the perfection of real estate tax collection and management in Kirin District, which has certain practical significance, and also hopes to provide some references for other grass-roots tax departments in the region to strengthen the collection and management of real estate tax revenue.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F299.23;F812.42

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