攀枝花市地税局存量房交易税收征收管理系统的设计与实现

发布时间：2018-06-07 14:34

本文选题：存量房交易税收 + 征收管理　；参考：《电子科技大学》2013年硕士论文

【摘要】：近年来，国内房地产业蓬勃发展，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。攀枝花市地处四川西南边界，是一座人口仅一百万的工业城市，2010年房地产税收收入占全市地方税收总收入的16%左右，与省内其他地市州高达60%、70%以上的比重相比，还有很大的增长空间。从攀枝花市近几年落实房地产一体化管理的情况来看，取得了一些成效，有效堵塞了一些征管漏洞。但仍然存在一些问题和薄弱环节，如：征管效率还需要进一步提高；缺乏对信息的收集、利用、分析机制；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。本文正是针对上述问题，在调查攀枝花市存量房交易市场税收征收管理情况的基础上，，分析查找出目前攀枝花市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，对建立存量房交易税源信息数据库，规范管理存量房交易各环节，实现存量房转让环节税收的“一窗式”征收的实现途径开展研究。主要内容为： 1．运用管理学原理、电子政务建设理论、信息系统建设理论和数据库建设理论，分析比较了省内外其他地区房地产税收管理信息化建设有关案例，提出了存量房交易税收征收管理系统的一般基本要求。 2.为存量房交易税收征收管理搭建一个有效的管理平台，建立攀枝花市地税局存量房交易信息数据库，收集存量房交易环节的相关信息，实现信息的互通共享。 3．从攀枝花市政务中心存量房交易征税窗口的征管工作实际出发，采用结构化分析方法，详细分析了目前存量房交易市场的信息采集、审核、申报征收和代开发票等业务需求和业务流程，并对实现存量房交易税收征管的科学化、精细化管理进行理论分析探讨，建立了以“一窗式”征收为核心的市级存量房交易税收征收管理系统。 4．提出攀枝花市地税局存量房交易税收征收管理系统的功能要求、网络技术架构、技术路线，通过开发C/S模式信息管理系统来整合存量房交易税收征收管理流程，堵塞征管漏洞，优化纳税服务。完整地对征管功能、技术框架、信息流程、数据库逻辑设计、运行环境进行了分析，定制并开发了系统模块，并在市政务中心存量房交易征税窗口进行了测试。
[Abstract]:In recent years, the domestic real estate industry has flourished, the real estate tax revenue is growing rapidly, and the proportion of the revenue is becoming more and more important. It is an important source of local financial revenue. Panzhihua is located in the southwest border of Sichuan, a city with a population of only one million. In 2010, the tax revenue of real estate accounts for 16% of the total revenue of local tax revenue. On the right, there is a lot of room for growth compared with the proportion of other cities in the province of 60% and more than 70%. From the implementation of the real estate integration management in Panzhihua in recent years, some achievements have been achieved, and some loopholes are effectively blocked. However, there are still some problems and weak links, such as the efficiency of the collection and management needs to be further raised. The lack of information collection, utilization, analysis mechanism, the relative lag of the information construction, the monitoring of tax sources, the assessment of real estate tax, and the comparison of information analysis are still relatively weak, which restricts the science of real estate tax and further improves the level of fine management.
Based on the investigation of the tax collection and management of the stock market market in Panzhihua, this paper analyzes and finds out the main problems and weak links in the tax collection and management of the stock market market in Panzhihua, and sets up the information database of the stock housing transaction tax source and standardizing the management of the stock transactions. Link, to achieve the implementation of the "one window" levy of tax on the transfer of stock housing.
1. using the principle of management, the theory of e-government construction, the theory of information system construction and the theory of database construction, this paper compares and compares the related cases of the construction of the real estate tax management information in other provinces and regions, and puts forward the general basic requirements of the tax collection and collection management system of the stock housing transaction.
2. set up an effective management platform for the tax collection and management of stock housing transaction, set up the information database of the stock housing transaction information of the Panzhihua municipal tax bureau, collect the related information of the stock room transaction link, and realize the exchange and sharing of the information.
3. starting from the practice of the collection and management of the tax window on the stock housing transaction in Panzhihua municipal government center, the structural analysis method is used to analyze the business needs and business processes of the information collection, audit, expropriation and invoicing of the present stock market, and the scientific and refined tax collection and management of the real existing housing transaction. Management theory analysis and discussion, the establishment of a "window type" collection as the core of the municipal stock housing transaction tax collection and management system.
4. the functional requirements, the network technology framework, the technical route, the integration of the C/S model information management system to integrate the tax collection and management process of the stock housing transaction, to block the loopholes in the collection and management, and to optimize the tax service. According to the logic design of the library, the running environment is analyzed, the system modules are customized and developed, and the tax collection window for the stock transactions of the municipal government center is tested.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TP311.52

【参考文献】