基于税收征管视角的D房地产开发企业土地增值税清算研究

发布时间：2018-01-06 18:40

本文关键词：基于税收征管视角的D房地产开发企业土地增值税清算研究　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,我国的房地产开发建设蓬勃发展,居民购买需求居高不下,房地产的价格在一轮又一轮的政策限购中持续攀升。房地产业同时又是一个公共属性突出的行业,社会舆论对于房价的关注度很高,社会经济与房地产业的关联度很大,政府有必要正确行使干预、调控的职能。土地增值税是我国的地方税之一,房地产开发企业是土地增值税的主要纳税人。土地增值税以房地产转让收入减去扣除项目的增值额为课税对象,按照增值额超过扣除项目的比例实行超率累进,即增值率越高,所承担的税负就越多,在税制设计上以调节土地增值收益为主要职能。本文在对我国房地产开发企业的土地增值税清算制度进行解读后,认为土地增值税要发挥调控功能,主要依靠清算管理上的查账征收。2007年2月1日起,我国开始执行国税发[2006]187号,在税收征管实践中开始重视土地增值税清算管理。然而,土地增值税税收政策的执行在实际税收征管活动中面临困境,即:一是土地增值税日常管理不规范,相关税款征收不足。二是土地增值税清算管理不到位,清算项目大量积压。营改增之后,土地增值税成为地方税收的重要税源,同时也成为了地方税收征管工作亟待破解的一大难题。本文从税收征管行政行为角度研究土地增值税现行清算政策和征管工作存在的问题,通过对D房地产开发企业土地增值税清算进行解剖式分析,探讨清算审核工作落实不顺利的原因,从而将税收政策设计和税收政策实施连接起来,提出改进政策制定和征管部署的若干建议,以期在实现税制设计目的的基础上逐步减少征纳争议。通过案例研究,本文认为具体政策存在空白、依赖事后管理是清算管理工作开展困难的重要原因,房地产开发企业对于政策理解不到位、涉税鉴证业务不能发挥积极作用放大了清算管理工作的执法风险。本文建议政策制定者和税收征管部门通过完善政策体系、建立权责清晰的清算审核制度,加强事中管理、建立逻辑完整的证据归集机制,引进专家工作、探索客观公正的行业问题解决方案,规范鉴证管理、正确发挥税务中介在土地增值税清算中的作用,以及强化税务稽查,严肃查处土地增值税清算中的涉税违法行为等多方面的努力,逐步化解土地增值税清算管理工作中存在的操作障碍,使在清算管理中依法实施查账征收成为土地增值税发挥房地产市场调控作用和组织地方税收收入的基础。
[Abstract]:In recent years, the development and construction of real estate in China is booming, and the purchase demand of residents remains high. Real estate prices continue to rise in the round of policy restrictions. Real estate industry is also a prominent public attribute of the industry, the public opinion on the housing price is highly concerned about. The relationship between social economy and real estate industry is very big, so it is necessary for the government to exercise the function of intervention and regulation correctly. Land value-added tax is one of the local taxes in our country. The real estate development enterprise is the main taxpayer of the land value-added tax. The land value added tax takes the real estate transfer income minus the deduction item increment amount as the tax object, according to the increment amount exceeds deducts the item proportion to carry out the ultra rate progressive progress. That is, the higher the value-added rate, the more the tax burden, in the tax system design to adjust the land value-added income as the main function. This paper interprets the land value-added tax settlement system of the real estate development enterprises in China. It is believed that land value added tax should play a regulatory role, mainly relying on the checking and collection of accounts in liquidation management. From February 1st 2007, china began to implement the state tax issue. [In 2006, 187, in the practice of tax collection and management began to pay attention to land value-added tax liquidation management. However, the implementation of land value-added tax policy in the actual tax collection and management activities facing difficulties. Namely: one is the land value-added tax daily management is not standard, the related tax collection is insufficient, the second is the land value-added tax liquidation management is not in place, the liquidation project is massive backlog, after the camp changes increases. Land value-added tax has become an important tax source of local tax. At the same time, it has become a difficult problem for the local tax collection and management work. This paper studies the current settlement policy of land value-added tax and the existing problems in the collection and management work from the perspective of the administrative behavior of tax collection and management. Through the anatomical analysis of land value-added tax settlement in D real estate development enterprises, this paper discusses the reasons why the liquidation and audit work is not successful, thus connecting the design of tax policy with the implementation of tax policy. Some suggestions are put forward to improve the policy making and the arrangement of collection and management, in order to gradually reduce the dispute of levy and acceptance on the basis of realizing the purpose of tax system design. Through the case study, this paper thinks that there are gaps in the specific policies. Relying on ex post management is an important reason for the difficulty of liquidation management, and the real estate development enterprises do not understand the policy well. The tax authentication business can not play an active role in amplifying the law enforcement risk of liquidation management. This paper suggests that policy makers and tax collection departments establish a clear liquidation audit system through improving the policy system. Strengthen the management in the event, set up the logical complete evidence collection mechanism, introduce the expert work, explore the objective and fair solutions to the industry problems, standardize the forensic management. To give full play to the role of tax intermediary in the settlement of land value-added tax, and to strengthen the tax inspection, and to strictly investigate and deal with the illegal acts related to tax in the settlement of land value-added tax, and so on. Gradually dissolving the operational obstacles in the management of land value-added tax settlement and making the collection of accounts according to law become the basis for land value-added tax to play a regulating role in the real estate market and to organize local tax revenue.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42;F812.42

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