房地产税收一体化管理研究

发布时间：2019-05-16 18:55

【摘要】：随着国家市场经济不断推进,房地产行业作为拉动内需、推动国家经济发展、带动其他产业的发展及税收收入增长有着重要地位。昆明市作为云南省省会城市,近几年房地产业有了很大的发展,同时也为当地财政收入做出了非常大的贡献。但由于房地产行业涉及环节多、开发过程长、涉税项目繁多及自身会计核算繁杂等特点,传统的征管模式已不能适应当今快速激增的房地产税收工作要求,迫切需要寻找新的征管突破口,从根本上解决由于房地产开发过程中各税种管理链条长、监管难造成的房地产税收信息不完整、不真实、不对称、不准确的问题。因此,房地产税收一体化管理模式的重要性日益凸显,如何提升房地产税收一体化管理水平,提高征管效率以及纳税人税收遵从度,成为地税部门亟待解决的问题。本文依托新公共管理、信息不对称及流程再造理论,研究了国内外学者相关文献著作,对昆明市房地产税收一体化管理现状从税收政策执行、纳税人遵从度、征管制度、共享机制及人员素质做出了认真的梳理,再从思想观念因素、税收制度因素、管理机制因素和外部环境因素四个角度进行深入浅出的分析；然后对发达国家及省外城市的实践情况分别做出比较分析,总结先进经验并加以借鉴；最后,结合昆明市房地产房地产税收一体化管理现状提出了政策宣传、管理机制、交流机制和队伍建设四方面的对策和建议,从而对昆明市房地产税收管理一体化持续推进过程中加强科学规范程度,降低执法风险方面有积极推进作用,同时为国内其它省市的房地产税收征收管理改革提供了参考。
[Abstract]:With the continuous promotion of the national market economy, the real estate industry plays an important role in stimulating domestic demand, promoting the development of the national economy, driving the development of other industries and the growth of tax revenue. Kunming, as the capital city of Yunnan Province, has made great progress in real estate industry in recent years, and has also made great contributions to the local fiscal revenue. However, due to the characteristics of the real estate industry, such as many links, a long development process, a wide range of tax-related items and complicated accounting, the traditional collection and management model can no longer meet the requirements of the rapid surge in real estate tax work. It is urgent to find a new breakthrough in collection and management to fundamentally solve the problems of incomplete, untrue, asymmetrical and inaccurate real estate tax information caused by the long tax management chain and the difficulty of supervision in the process of real estate development. Therefore, the importance of the integrated management mode of real estate tax is becoming more and more prominent. How to improve the level of integrated management of real estate tax, improve the efficiency of collection and management and the degree of tax compliance of taxpayers has become an urgent problem to be solved by the local tax department. Based on the theory of new public management, information asymmetry and process reengineering, this paper studies the relevant literature of scholars at home and abroad, and studies the current situation of real estate tax integration management in Kunming from the implementation of tax policy, taxpayer compliance, collection and management system. The sharing mechanism and the quality of personnel have been carefully combed, and then analyzed from four angles: ideological factor, tax system factor, management mechanism factor and external environment factor. Then it makes a comparative analysis of the practice of developed countries and cities outside provinces, summarizes the advanced experience and draws lessons from it. Finally, combined with the present situation of real estate tax integration management in Kunming, this paper puts forward four countermeasures and suggestions: policy propaganda, management mechanism, communication mechanism and team construction. Therefore, it plays an active role in strengthening the degree of scientific standardization and reducing the risk of law enforcement in the process of continuous promotion of the integration of real estate tax management in Kunming. At the same time, it provides a reference for the reform of real estate tax collection and management in other provinces and cities in China.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F299.23;F812.42

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