存量房交易征管系统的设计与实现

发布时间：2018-01-11 15:18

本文关键词：存量房交易征管系统的设计与实现　出处：《厦门大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来,随着国家宏观经济政策驱动,住房制度改革逐步深入,全国房地产业呈现出强劲的发展势头,房地产交易越来越频繁,价格也呈现出快速上涨的态势。房地产税收收入快速增长,占财政收入的比重越来越大,成为地方财政收入的重要来源之一,从未来房地产市场发展趋势来看,存量房交易将逐步成为房地产市场交易的主要对象,也是地方税收的主要来源。就彝良县而言,随着城镇化步伐的加快,二手房存量市场得到持续快速发展,有力地推动了彝良县经济的快速发展。然而,在存量房交易过程中,交易双方为逃避税收,签订“阴阳合同”,纳税人所申报的交易价格,大幅度低于市场价格,严重破坏了公平的市场秩序。房地产市场交易环节程序较多、情况相对复杂,致使税收征管效率低下；缺乏对信息的收集、利用,信息化建设相对滞后；税源监控、房地产税收评估、信息分析比对应用等还比较薄弱,制约了房地产税收科学化、精细化管理水平的进一步提高。为了充分发挥税收调控经济的作用,不断规范房地产税收秩序,有效防止税收执法风险,营造良好的纳税环境,国家财政部、税务总局以及地方各级财税主管部门先后出台了一系列调控房地产税收相关政策和法律法规,明确提出要加大应用房地产价格评估技术加强存量房交易税收征管工作的试点和推广力度,坚决堵塞“阴阳合同”产生的税收漏洞。本文正是针对上述问题,在充分了解彝良县存量房交易市场税收征管情况的基础上,分析查找出目前彝良县存量房交易市场税收征收管理上存在的主要问题和薄弱环节,建立存量房交易征管系统。
[Abstract]:In recent years, with the drive of national macroeconomic policies, housing system reform, the real estate industry has shown a strong momentum of development, real estate transactions have become increasingly frequent, the price also showed a rapid rising trend. The rapid growth of real estate tax revenue accounted for the proportion of fiscal revenue, more and more, has become one of the important sources of local fiscal revenue, from the future development trend of the real estate market, the stock of housing transactions will gradually become the main object of the real estate market, it is also a major source of local revenue. In Yiliang County, with the accelerated pace of urbanization, second-hand housing stock market has been sustained and rapid development, a strong impetus to the rapid development of economy in Yiliang county. However, in the process of the stock of housing transactions, transactions to evade tax, signed the "contract of yin and Yang", the taxpayer to declare the transaction price significantly below the market. The price, which seriously damaged the fair market order. The real estate market transactions in the program is more, the situation is relatively complex, resulting in low efficiency in taxation; lack of information collection, use, information construction is lagging behind; the monitoring of tax sources, real estate tax assessment, information analysis and comparison of application is still relatively weak, restricting the real estate taxation science further, improve the management level of refinement.
In order to give full play to the role of the tax regulation of the economy, continue to regulate the real estate tax in order to effectively prevent the risk of tax law to create a good tax environment, the Ministry of finance, the State Administration of Taxation and local taxation departments have issued a series of regulation of the real estate tax policy and related laws and regulations, explicitly proposed to increase real estate prices evaluation of technology to strengthen the housing stock transaction tax collection and management of the pilot and promotion efforts, and resolutely blocked the Yin and yang contract produce tax loopholes.
In this thesis, based on the full understanding of Yiliang County Housing stock transaction tax collection on the market analysis, find out the main problems of tax collection and management of Yiliang County Housing stock transactions on the market at present and weak links, the establishment of the housing stock transaction tax collection system.

【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TP311.52

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