永春县房地产税收征管问题研究

发布时间：2018-01-06 03:25

本文关键词：永春县房地产税收征管问题研究　出处：《华侨大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国经济快速发展,城市化的进程加快,房地产市场取得长足发展。近几年房地产税收收入逐年增长,房地产业已经成为拉动GDP增长的重要产业,为地方税收收入的增长提供了坚实的基础,房地产税收对经济的宏观调控作用也越来越重要。随着房地产税收占比逐年提升,房地产税收征管已经成为税务机关工作的重点。但由于房地产工程复杂,周期较长,涉及的税种繁多,加上税务机关和纳税人的原因以及一些客观的因素,现有的房地产税收征管工作存在着很多的问题。本文以永春县房地产税收征收管理作为研究对象,对永春县房地产税收征管现状进行深入调研,详细介绍了永春县房地产业的发展现状及税收征管情况,从税制和税收政策、纳税人、征税机构等方面分析征管存在的问题及原因。同时参考借鉴国内外房地产税收征管经验,针对房地产税收征管存在的问题提出改进的对策建议,构建适合永春县的房地产税收征管体系,以期不断促进永春县房地产业健康发展,继续为县域经济发展提供有力的支撑和保障,也为其他城市房地产税收征管工作提供参考依据。
[Abstract]:With the rapid development of China's economy, city to speed up the process, the real estate market has made considerable progress. In recent years, the real estate tax revenue increased year by year, the real estate industry has become an important industry to promote the growth of GDP, provides a solid foundation for the local tax revenue growth, the role of macro-control of real estate tax on the economy is also more and more important. With the real estate tax share increased year by year, the real estate tax has become the focus of the work of tax authorities. But because of the real estate project is complicated, long cycle, involving many taxes, reasons and tax authorities and taxpayers as well as some objective factors, the existing real estate tax collection exists a lot of problems. This paper takes Yongchun County real estate tax collection and management as the research object, in-depth research on the status of tax collection in Yongchun County real estate, introduced Yongchun County The present situation and the development of the real estate tax, taxpayers from the tax system and tax policy, problem and reason analysis of administration of taxation institutions. At the same time reference to domestic and foreign real estate tax collection and management experience, in view of the existing real estate tax problems and puts forward some suggestions to improve the construction of the Yongchun county system of real estate tax collection and management, in order to promote the healthy development of the real estate industry of Yongchun County, continue to provide strong support and guarantee for the development of the county economy, but also provide a reference for other city real estate tax collection work.

【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.23;F812.42

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