南宁市房地产税收征管问题研究

发布时间：2018-02-23 16:12

本文关键词： 房地产税收税收征管　出处：《广西大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国改革开放以来经济快速发展,城市化进程也随之加快,房地产市场也得到了莲勃的发展。经过三十多年的发展,房地产业已经成为了拉动GDP增长的重要产业,房地产税收比重也逐年递增,占据了地方财政收入的重要份额,房地产税收的对经济的宏观调控性也越来越重要。近年来,房地产行业投资规模进一步加大,成为了地方经济的主要增长点,为地方税收收入的增长提供了坚实的基础,因此对于房地产税收的征收管理成为了各级税务机关的工作重点。但是由于房地产行业自身的复杂性以及行业监管的缺位造成了房地产行业税收征收管理问题频出。本文通过对南宁市近年来房地产税收的基本情况的调查,在对南宁市房地产税收数据分析和实践考察的基础上,阐述了房地产税收征收管理中征管政策、征管制度、征管主体、纳税人等方面存在的问题和漏洞,导致了房地产税收征收管理效率低下的结果,直接影响了地方财政的收入,削弱了税收对经济宏观调控的功能。针对房地产行业税收征管中出现的问题运用定性和定量的分析,并借鉴国外房地产行业税收征管的经验,提出了要完善税收征管政策、加强税务人员素质、完善征收管理相关制度、提高纳税人遵从度的具体对策,为优化房地产税收征收管理的流程和加强征收管理具体措施的建议,得到房地产税收征收管理有效提高有赖于政策制度完善、税收执法主体的依法从严治税和纳税人较高的纳税遵从度的结论。同时,通过南宁市房地产税收征管工作的实践,对南宁市现阶段房地产税收征管提出了个人的见解,以期为完善南宁市的房地产税收征收管理体系,增加南宁市地方财政收入提供参考意见。
[Abstract]:Since the reform and opening up, China's rapid economic development, the process of urbanization has also accelerated, the real estate market has also been the development of Lianbo. After more than 30 years of development, the real estate industry has become an important industry to stimulate the growth of GDP. The proportion of real estate tax increases year by year, which occupies an important share of local financial revenue, and the macro-control of real estate tax on the economy is becoming more and more important. In recent years, the scale of investment in the real estate industry has further increased, becoming the main growth point of the local economy and providing a solid foundation for the growth of local tax revenue. Therefore, the collection and management of real estate tax has become the focus of the tax authorities at all levels, but due to the complexity of the real estate industry and the absence of industry supervision, the real estate industry tax collection and management problems frequently arise. Based on the investigation of the basic situation of real estate taxation in Nanning in recent years, and on the basis of the analysis and practical investigation of the real estate tax data in Nanning, this paper expounds the collection and management policy and system in the collection and management of real estate tax. The problems and loopholes in the subject of collection and administration, taxpayers, etc., have led to the low efficiency of the collection and management of real estate taxes, and have directly affected the revenue of local finance. It weakens the function of tax to the macro-control of economy. In view of the problems in the tax collection and management of the real estate industry, this paper applies qualitative and quantitative analysis, and draws lessons from the experience of the foreign real estate industry in the collection and management of tax, and puts forward that the policy of tax collection and management should be improved. Strengthen the quality of tax personnel, improve the collection management system, improve the taxpayer compliance degree of specific countermeasures, in order to optimize the process of real estate tax collection and management and strengthen the specific measures of collection management, To get the conclusion that the effective improvement of real estate tax collection and management depends on the perfection of the policy system, the strict administration of tax by law and the higher degree of tax compliance of taxpayers. At the same time, through the practice of the collection and management of real estate tax in Nanning City, This paper puts forward personal opinions on the real estate tax collection and management in Nanning at the present stage in order to improve the real estate tax collection and management system in Nanning and to increase the local financial revenue in Nanning.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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