我国房地产业税收征管问题研究

发布时间：2018-04-26 19:41

本文选题：房地产业 + 税收　；参考：《吉林财经大学》2013年硕士论文

【摘要】：房地产业的快速发展成为推动国民经济发展的重要力量，房地产业已经成为我国国民经济的重要经济支柱。随着房地产业的发展房地产税收成为税收收入增长的重要来源，房地产业税收的宏观调控作用日益明显，但房地产业的税收征管的效率却很低。本文将理论与实践相结合，综合运用定性分析、定量分析、比较分析等研究方法，对如何加强房地产业税收征管进行了研究分析。本文是对房地产业税收征管做了深入的理论探讨和现实分析，对于提高房地产业税收征管的质量和效率具有较强的理论意义和实际意义。本文首先介绍了房地产业及房地产业税收征管现状。随后，对征管中存在的主要问题进行了深入分析，归纳了房地产业税收制度政策不完善、税务部门管理不到位、纳税人纳税意识淡薄、我国的房地产评估体系不健全、房地产业税收征管配套制度不完善、信息管税程度不高、部门配合不到位等六个方面问题。针对存在的问题，列举美国、日本等发达国家的房地产业税收管理经验，并加以学习借鉴。最后，，分别从合理改革房地产业税收制度、优化纳税服务、提高纳税人税法遵从度、完善房地产业税收管理模式、健全房地产税收征管的配套制度、强化部门协调配合等六个方面提出了具体的对策和建议。本文的研究内容具有较强的实际参考价值，对于完善房地产业税收征管工作具有重要的现实意义。
[Abstract]:The rapid development of the real estate industry has become an important force to promote the development of the national economy, and the real estate industry has become an important economic pillar of our national economy. With the development of real estate industry, real estate tax becomes an important source of tax revenue growth, and the macro-control effect of real estate tax becomes more and more obvious, but the efficiency of tax collection and management in real estate industry is very low. This paper combines theory with practice, synthetically uses qualitative analysis, quantitative analysis, comparative analysis and other research methods to study and analyze how to strengthen the tax collection and management of real estate industry. This paper makes a deep theoretical discussion and practical analysis on the tax collection and management of the real estate industry, which has strong theoretical and practical significance for improving the quality and efficiency of the tax collection and management of the real estate industry. This article first introduced the real estate industry and the real estate industry tax collection and administration present situation. Then, the main problems in the collection and management are deeply analyzed, and the imperfect tax policy of real estate industry, the inadequate management of the tax department, the weak tax consciousness of the taxpayers, the imperfect real estate evaluation system of our country are summarized. There are six problems in real estate industry, such as the imperfect system of tax collection and management, the low level of information management and tax management, and the lack of coordination between departments. In view of the existing problems, this paper enumerates the real estate tax management experience of the developed countries, such as the United States, Japan and so on, and learn from it. Finally, from the reasonable reform of the real estate tax system, optimize the tax service, improve the degree of tax compliance, improve the real estate tax management model, perfect the supporting system of real estate tax collection and management. Strengthen the coordination and coordination of departments and other six aspects of specific countermeasures and suggestions. The research content of this paper has strong practical reference value, and has important practical significance for perfecting the tax collection and management work of real estate industry.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.23;F812.42

【参考文献】