关于W市个人出租房房产税征管问题调研报告

发布时间：2018-01-16 08:00

本文关键词：关于W市个人出租房房产税征管问题调研报告　出处：《浙江财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：伴随经济的迅速发展,近些年来,我国各个地区城镇化步伐加速,都市规模扩大,工作机遇增加,吸引很多务工人员。随着流动人口的增加,个人房屋租赁市场迅速扩大,很多当地人的一部分收入都来自租金。随着个人出租房所获收益的增加,个人出租房税收可以增进地税收入。但是,由于房屋租赁市场具有交易隐蔽、口头交易等特点,税务机关不能全面掌握房屋出租情况,导致税收流失严重,个人出租房房产税税收征管亟待加强。我国对个人出租房房产税征管问题的研究文献不多,而且大多是从理论出发并对国外学者的经验进行借鉴,很少有学者从实践出发进行相关研究。并且因为个人出租房房产税数据获取难度较大,所以对个人出租房房产税收征管的实际研究相对较少。提高税收征管的质量和效率是税收征管的基本目标,本文主要是采取文献研读、问卷调查、统计分析等研究方法,从税收征管质量角度,研究W市个人出租房房产税征管存在的主要问题,以及产生这些问题的原因,为加强W市税收征管提出相关建议。通过查阅国内外相关文献以及各地方税务局的实地调研报告,初步了解到政策的宣传,税负的高低,税务机关的服务水平,征管信息化的建设等均会对个人出租房房产税的征管产生影响。对收回的251份有效问卷进行分析,发现W市个人出租房房产税征管存在的问题较多,纳税人纳税意识普遍不高,然后运用spss21.0采用描述性分析对基本情况进行分析,得知个人出租房房产税收流失严重。发现存在的问题主要有:(1)纳税人缺乏纳税意识,主动申报缴税的人很少;(2)计税依据不实;(3)税收相关法律制度不完善;(4)信息化程度不高;(5)监管及责任追究机制不完善。同时对问卷数据采用因子分析法,得出影响W市个人出租房房产税征管的5个主要影响因子:(1)纳税意识薄弱;(2)各部门协助不畅,征管力度不够;(3)纳税服务态度及水平;(4)租赁市场构成复杂;(5)综合税负较高。因此,本文从实际出发,针对影响W市个人出租房房产税征管的5个因素提出相关建议:(1)完善W市个人出租房房产税征管的原则;(2)完善征纳税信息化建设;(3)完善奖惩机制建设;(4)改进纳税服务手段;(5)创造良好的征纳环境;(6)加强税收征管的保障措施。为加强房屋租赁税款征收提供一定的理论和现实引导,同时也对即将开征的房地产税的征管提供一些建议。
[Abstract]:With the rapid development of economy, in recent years, the pace of urbanization in various regions of China accelerated, urban scale expanded, job opportunities increased, attracting a lot of workers. With the increase of floating population. The market for personal rental houses is expanding rapidly, and many locals derive part of their income from rent. With the increase in income from individual rental housing, personal rental tax can increase land tax revenue. However. As the housing rental market has the characteristics of covert transactions, oral transactions, the tax authorities can not fully grasp the housing rental situation, resulting in serious tax loss. The tax collection and management of personal rental housing tax need to be strengthened urgently. There are few research documents on the tax collection and management of personal rental property in China, and most of them are based on theory and draw lessons from the experience of foreign scholars. Few scholars from the practice of the relevant research. And because of the personal rental property tax data acquisition is difficult. Therefore, the actual research on the tax collection and management of personal rental housing is relatively few. Improving the quality and efficiency of tax collection and management is the basic goal of tax collection and management. Statistical analysis and other research methods, from the perspective of the quality of tax collection and management, to study the main problems in the collection and management of personal rental housing tax in W City, and the causes of these problems. In order to strengthen the tax collection and management of W City put forward relevant suggestions. Through consulting the relevant domestic and foreign literature and the local tax authorities' field investigation report, we can understand the propaganda of the policy, the tax burden and the service level of the tax authorities. The construction of information-based collection and management will have an impact on the collection and management of personal rental property tax. 251 valid questionnaires collected are analyzed and found that there are many problems in the collection and management of personal rental property tax in W city. Taxpayers' tax consciousness is generally not high, then use spss21.0 descriptive analysis to analyze the basic situation. Found that the main problems are: 1) taxpayers lack of tax awareness, the number of people who take the initiative to declare and pay taxes is very few; (2) the tax basis is not true; (3) the legal system related to taxation is not perfect; 4) the level of informatization is not high; (5) the mechanism of supervision and accountability is not perfect. At the same time, the factor analysis method is used to analyze the questionnaire data, and it is concluded that the five main factors affecting the tax collection and administration of personal rental housing in W City are: 1) weak tax consciousness; (2) the assistance of various departments is not smooth and the strength of collection and management is not enough; (3) attitude and level of tax service; (4) the composition of the leasing market is complex; (5) the comprehensive tax burden is relatively high. Therefore, this paper, from the practical point of view, puts forward some relevant suggestions on the five factors that affect the tax collection and administration of personal rental housing in W City) and consummates the principles of tax collection and administration of personal rental housing property in W City. 2) perfecting the information construction of tax collection and payment; (3) perfecting the construction of reward and punishment mechanism; (4) improving the means of tax service; (5) creating a good environment for collecting and accepting; 6) strengthening the safeguard measures of tax collection and management, providing certain theoretical and practical guidance for strengthening the collection of house rental tax, and providing some suggestions for the collection and management of real estate tax that is about to be collected at the same time.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F299.23

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