宝应县房地产税收征管现状、问题及对策

发布时间：2018-06-20 03:00

本文选题：宝应 + 房地产　；参考：《扬州大学》2014年硕士论文

【摘要】：近十年来,随着市场经济的突飞猛进,我国房地产行业也高速发展。房地产业不仅成为经济发展中的重要一份子,更极大地推动了我国国民税收收入。据财政部公布的数据显示,针对房地产征收的五大税种即土地增值税、房产税、城镇土地使用税、契税和耕地占用税,从2003年的900多亿元暴涨至2012年的1.01万亿元,增幅超过十倍,远远超过税收总收入增幅。房地产业已经发展成为地方税收的重要来源和主要增长点。房地产作为一个税源潜力巨大的产业,其税收收入占财政收入的比例逐年提高,由于其征收范围广、税费种类繁多、收入分散并且隐蔽性强、存在重复课税和税负不公等问题,导致漏征漏管增多,税款流失严重,俨然成为税务部门税收征管的重点难点行业,给税收征管工作带来了很多困难。宝应县作为扬州市的“北大门”,正加快由传统农业大县向经济强县转变。房地产税收在县级税收构成中,一直占据重要份额。随着税收管理的不断深入,税务机关发现在房地产业税收征管中存在很多问题。本文通过对国内外房地产业税收征管的比较和借鉴,结合对宝应县房地产市场税收征管现状的分析,提出提升宝应县房地产税收征管水平的建议和对策,对当地房地产税收征管理论建设和实践指导以及国内同行业的发展具有长远的意义和价值。
[Abstract]:In the past ten years, with the rapid development of market economy, China's real estate industry has also developed at a high speed. The real estate industry not only becomes an important part of the economic development, but also promotes the national tax revenue of our country. According to data released by the Ministry of Finance, the five major taxes levied on real estate, namely, land value-added tax, property tax, urban land use tax, deed tax and cultivated land occupation tax, soared from more than 90 billion yuan in 2003 to 1.01 trillion yuan in 2012. The increase was more than ten times, far exceeding the increase in total tax revenue. The real estate industry has developed into an important source and main growth point of local taxation. As an industry with great potential of tax source, the proportion of tax revenue in fiscal revenue increases year by year. Because of its wide scope of collection, various kinds of taxes and fees, scattered and hidden income, there are problems such as repeated taxation and unfair tax burden, etc. As a result of the increase of leakage and loss of tax revenue, it has become the key and difficult industry of tax collection and management, which has brought a lot of difficulties to the tax collection and management work. Baoying County, as the north gate of Yangzhou City, is speeding up the transformation from traditional agricultural county to economically strong county. Real estate tax in the county tax structure, has been occupying an important share. With the deepening of tax administration, tax authorities find that there are many problems in real estate tax collection and management. Based on the comparison and reference of domestic and foreign real estate tax collection and management, combined with the analysis of the current situation of real estate tax collection and management in Baoying County, this paper puts forward some suggestions and countermeasures to improve the level of real estate tax collection and management in Baoying County. It has long-term significance and value for the theoretical construction and practical guidance of local real estate tax collection and management as well as the development of domestic industry.
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.27

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