永州市房地产税源管理研究

发布时间：2018-03-06 02:00

本文选题：房地产　切入点：税收　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国经济的发展和日益加速的城市化进程促进了我国房地产行业的持续发展。自1998年取消福利分配制度以来，房地产行业发展尤其迅速，并因其具有产业联动范围广、带动系数大等特点，已经成为我国国民经济的支柱产业之一。房地产行业的迅猛发展伴随着房地产交易活动日益活跃，房产交易价格连年上涨，致使房地产税收收入大幅增加，房地产业税收收入在地方财政总收入所占的比重逐年上升。然而，房地产业税收体系复杂，税源分布零散，税源监控难度大，这些特点加重了税务机关与房地产企业之间的信息不对称，导致政府无法对房地产业税源进行有效的、全方位的监控与管理。围绕上述问题，，研究房地产业税源管理，一方面有利于发挥税收对国民经济的杠杆调节作用，促进国民经济持续稳定增长。另一方面，能够保证税收的足额入库，更好地服务地方经济发展。本文以永州市房地产业为研究对象，运用宏微观经济学、税收学、税源管理等理论，结合自身在永州市地税局的实习经历，采用文献分析法、比较分析法、系统分析法等研究方法，分析永州市房地产业的涉税信息，总结永州市房地产税源管理存在的一些问题，借鉴国内外在房地产业税源管理方面取得的成功经验，提出应对房地产税源管理漏洞的策略，为优化永州市房地产业税源管理提供一定的理论指导和实践参考。
[Abstract]:The economic development and the accelerating urbanization process of our country have promoted the sustained development of the real estate industry in our country. Since 1998, the welfare distribution system has been abolished, the real estate industry has developed rapidly, and because of its wide range of industrial linkage, The characteristics of large driving coefficient have become one of the pillar industries of our national economy. With the rapid development of the real estate industry, the real estate transaction activities are increasingly active, and the real estate transaction prices have risen year after year, resulting in a substantial increase in real estate tax revenue. The proportion of real estate tax revenue in the total revenue of local finance is increasing year by year. However, the tax system of real estate industry is complex, the distribution of tax sources is scattered, and the monitoring of tax sources is very difficult. These characteristics aggravate the information asymmetry between the tax authorities and the real estate enterprises, and result in the government being unable to monitor and manage the real estate tax sources effectively and omni-directionally. On the one hand, it is helpful to exert the leverage of taxation on the national economy and promote the sustained and stable growth of the national economy, on the other hand, it can ensure the full storage of tax revenue and serve the local economic development better. This paper takes the real estate industry of Yongzhou as the research object, applies the theories of macro and micro economics, tax science, tax source management and so on, and combines its practice experience in Yongzhou Local Taxation Bureau, adopts the literature analysis method and the comparative analysis method. This paper analyzes the tax-related information of the real estate industry in Yongzhou, summarizes some problems existing in the management of the real estate tax source in Yongzhou City, and draws lessons from the successful experience of the real estate industry tax source management at home and abroad. This paper puts forward some strategies to deal with the loopholes in the management of real estate tax sources and provides some theoretical guidance and practical reference for optimizing the management of real estate tax sources in Yongzhou.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.23

【参考文献】