房地产业纳税评估模型的研究及应用

发布时间：2018-07-06 08:20

本文选题：房地产业 + 纳税评估　；参考：《湖北大学》2014年硕士论文

【摘要】：房地产纳税评估这一概念引入我国已久,但由于纳税评估系统开发建设滞后、指标设计精细化不足、数据信息渠道单一、质量堪忧等原因,导致我国评估工作实施过程中存在诸多不足。房地产业纳税评估模型是在信息技术现代化背景下,经过长期的选择和采用一系列反应纳税人履行税收法律义务、规模、结构、比例等指标,通过财务数据间的逻辑关系和数学规律构成可以在纳税人申报数据真实性和准确性上做出方向上的判断。为纳税人提供自我纠错的机会,并采取相应的征管措施,以增强税源管理,提高税收遵从度的管理行为。本文在有关理论综述的基础上对房地产业纳税评估模型进行深入研究,并遵循全面性、针对性、可行性、可比性设计原则,针对贵州省地方税务局房地产业纳税特点构造了一套简单实用的房地产业纳税评估系统,弥补当前贵州省房地产业纳税工作存在的诸多不足。系统可分为数据采集、模型计算、评估分析、核实处理等五步来运作。其中模型的计算占有核心主导地位。模型中的取数采用从MIS系统、税企平台和第三方信息这三方面多渠道自动取数方式,在保证取数范围变广的基础上进一步降低了计算误差。结合贵州省地方税务局工作情况,模型指标设计更具针对性也更加精细化,按项目的前中后期多方面比对分析,并在计算机上得以实现,从而减少了人工参与干涉,使评估结果更具有真实性和准确性。
[Abstract]:The concept of real estate tax assessment has been introduced into our country for a long time, but due to the lagging of the development and construction of tax assessment system, the insufficient design of indicators, the single channel of data and information, and the poor quality, etc. As a result, there are many deficiencies in the implementation of the evaluation work in China. Under the background of information technology modernization, the real estate tax assessment model adopts a series of indicators to reflect the taxpayer's tax obligation, scale, structure, proportion and so on. Through the logical relation between financial data and the constitution of mathematical law, the direction judgment can be made on the veracity and accuracy of taxpayer declaration data. In order to enhance the management of tax source and tax compliance, it provides the opportunity for taxpayers to correct their mistakes and take the corresponding measures of collection and management. Based on the theoretical review, this paper makes a deep research on the tax assessment model of real estate industry, and follows the design principles of comprehensiveness, pertinence, feasibility and comparability. According to the characteristics of real estate industry tax payment in Guizhou Local Taxation Bureau, a simple and practical tax assessment system for real estate industry is constructed, which can make up for the shortcomings of the real estate industry tax payment work in Guizhou Province at present. The system can be divided into five steps: data acquisition, model calculation, evaluation and analysis, verification and processing. The calculation of the model occupies the core leading position. In the model, the method of automatic number taking from MIS system, tax enterprise platform and third party information is adopted, which can further reduce the calculation error on the basis of ensuring the wide range of the number taken. Combined with the work situation of Guizhou Provincial Local Taxation Bureau, the model index design is more pertinence and more refined. According to the analysis of many aspects before, middle and later period of the project, and realized on the computer, the manual participation interference is reduced. To make the evaluation results more authentic and accurate.
【学位授予单位】：湖北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.23

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