本文關鍵詞： 房地產 稅收 稅收征管　出處：《廣西大學》2014年碩士論文　論文類型：學位論文

【摘要】：我國改革開放以來經濟快速發(fā)展,城市化進程也隨之加快,房地產市場也得到了蓮勃的發(fā)展。經過三十多年的發(fā)展,房地產業(yè)已經成為了拉動GDP增長的重要產業(yè),房地產稅收比重也逐年遞增,占據(jù)了地方財政收入的重要份額,房地產稅收的對經濟的宏觀調控性也越來越重要。 近年來,房地產行業(yè)投資規(guī)模進一步加大,成為了地方經濟的主要增長點,為地方稅收收入的增長提供了堅實的基礎,因此對于房地產稅收的征收管理成為了各級稅務機關的工作重點。但是由于房地產行業(yè)自身的復雜性以及行業(yè)監(jiān)管的缺位造成了房地產行業(yè)稅收征收管理問題頻出。 本文通過對南寧市近年來房地產稅收的基本情況的調查,在對南寧市房地產稅收數(shù)據(jù)分析和實踐考察的基礎上,闡述了房地產稅收征收管理中征管政策、征管制度、征管主體、納稅人等方面存在的問題和漏洞,導致了房地產稅收征收管理效率低下的結果,直接影響了地方財政的收入,削弱了稅收對經濟宏觀調控的功能。針對房地產行業(yè)稅收征管中出現(xiàn)的問題運用定性和定量的分析,并借鑒國外房地產行業(yè)稅收征管的經驗,提出了要完善稅收征管政策、加強稅務人員素質、完善征收管理相關制度、提高納稅人遵從度的具體對策,為優(yōu)化房地產稅收征收管理的流程和加強征收管理具體措施的建議,得到房地產稅收征收管理有效提高有賴于政策制度完善、稅收執(zhí)法主體的依法從嚴治稅和納稅人較高的納稅遵從度的結論。同時,通過南寧市房地產稅收征管工作的實踐,對南寧市現(xiàn)階段房地產稅收征管提出了個人的見解,以期為完善南寧市的房地產稅收征收管理體系,增加南寧市地方財政收入提供參考意見。
[Abstract]:Since the reform and opening up, China's rapid economic development, the process of urbanization has also accelerated, the real estate market has also been the development of Lianbo. After more than 30 years of development, the real estate industry has become an important industry to stimulate the growth of GDP. The proportion of real estate tax increases year by year, which occupies an important share of local financial revenue, and the macro-control of real estate tax on the economy is becoming more and more important. In recent years, the scale of investment in the real estate industry has further increased, becoming the main growth point of the local economy and providing a solid foundation for the growth of local tax revenue. Therefore, the collection and management of real estate tax has become the focus of the tax authorities at all levels, but due to the complexity of the real estate industry and the absence of industry supervision, the real estate industry tax collection and management problems frequently arise. Based on the investigation of the basic situation of real estate taxation in Nanning in recent years, and on the basis of the analysis and practical investigation of the real estate tax data in Nanning, this paper expounds the collection and management policy and system in the collection and management of real estate tax. The problems and loopholes in the subject of collection and administration, taxpayers, etc., have led to the low efficiency of the collection and management of real estate taxes, and have directly affected the revenue of local finance. It weakens the function of tax to the macro-control of economy. In view of the problems in the tax collection and management of the real estate industry, this paper applies qualitative and quantitative analysis, and draws lessons from the experience of the foreign real estate industry in the collection and management of tax, and puts forward that the policy of tax collection and management should be improved. Strengthen the quality of tax personnel, improve the collection management system, improve the taxpayer compliance degree of specific countermeasures, in order to optimize the process of real estate tax collection and management and strengthen the specific measures of collection management, To get the conclusion that the effective improvement of real estate tax collection and management depends on the perfection of the policy system, the strict administration of tax by law and the higher degree of tax compliance of taxpayers. At the same time, through the practice of the collection and management of real estate tax in Nanning City, This paper puts forward personal opinions on the real estate tax collection and management in Nanning at the present stage in order to improve the real estate tax collection and management system in Nanning and to increase the local financial revenue in Nanning.
【學位授予單位】：廣西大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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本文編號：1526819