本文關鍵詞：基于稅收征管視角的D房地產開發(fā)企業(yè)土地增值稅清算研究　出處：《重慶理工大學》2017年碩士論文　論文類型：學位論文

  更多相關文章： 土地增值稅 清算 稅收征管 房地產

【摘要】：近年來,我國的房地產開發(fā)建設蓬勃發(fā)展,居民購買需求居高不下,房地產的價格在一輪又一輪的政策限購中持續(xù)攀升。房地產業(yè)同時又是一個公共屬性突出的行業(yè),社會輿論對于房價的關注度很高,社會經濟與房地產業(yè)的關聯(lián)度很大,政府有必要正確行使干預、調控的職能。土地增值稅是我國的地方稅之一,房地產開發(fā)企業(yè)是土地增值稅的主要納稅人。土地增值稅以房地產轉讓收入減去扣除項目的增值額為課稅對象,按照增值額超過扣除項目的比例實行超率累進,即增值率越高,所承擔的稅負就越多,在稅制設計上以調節(jié)土地增值收益為主要職能。本文在對我國房地產開發(fā)企業(yè)的土地增值稅清算制度進行解讀后,認為土地增值稅要發(fā)揮調控功能,主要依靠清算管理上的查賬征收。2007年2月1日起,我國開始執(zhí)行國稅發(fā)[2006]187號,在稅收征管實踐中開始重視土地增值稅清算管理。然而,土地增值稅稅收政策的執(zhí)行在實際稅收征管活動中面臨困境,即:一是土地增值稅日常管理不規(guī)范,相關稅款征收不足。二是土地增值稅清算管理不到位,清算項目大量積壓。營改增之后,土地增值稅成為地方稅收的重要稅源,同時也成為了地方稅收征管工作亟待破解的一大難題。本文從稅收征管行政行為角度研究土地增值稅現(xiàn)行清算政策和征管工作存在的問題,通過對D房地產開發(fā)企業(yè)土地增值稅清算進行解剖式分析,探討清算審核工作落實不順利的原因,從而將稅收政策設計和稅收政策實施連接起來,提出改進政策制定和征管部署的若干建議,以期在實現(xiàn)稅制設計目的的基礎上逐步減少征納爭議。通過案例研究,本文認為具體政策存在空白、依賴事后管理是清算管理工作開展困難的重要原因,房地產開發(fā)企業(yè)對于政策理解不到位、涉稅鑒證業(yè)務不能發(fā)揮積極作用放大了清算管理工作的執(zhí)法風險。本文建議政策制定者和稅收征管部門通過完善政策體系、建立權責清晰的清算審核制度,加強事中管理、建立邏輯完整的證據歸集機制,引進專家工作、探索客觀公正的行業(yè)問題解決方案,規(guī)范鑒證管理、正確發(fā)揮稅務中介在土地增值稅清算中的作用,以及強化稅務稽查,嚴肅查處土地增值稅清算中的涉稅違法行為等多方面的努力,逐步化解土地增值稅清算管理工作中存在的操作障礙,使在清算管理中依法實施查賬征收成為土地增值稅發(fā)揮房地產市場調控作用和組織地方稅收收入的基礎。
[Abstract]:In recent years, the development and construction of real estate in China is booming, and the purchase demand of residents remains high. Real estate prices continue to rise in the round of policy restrictions. Real estate industry is also a prominent public attribute of the industry, the public opinion on the housing price is highly concerned about. The relationship between social economy and real estate industry is very big, so it is necessary for the government to exercise the function of intervention and regulation correctly. Land value-added tax is one of the local taxes in our country. The real estate development enterprise is the main taxpayer of the land value-added tax. The land value added tax takes the real estate transfer income minus the deduction item increment amount as the tax object, according to the increment amount exceeds deducts the item proportion to carry out the ultra rate progressive progress. That is, the higher the value-added rate, the more the tax burden, in the tax system design to adjust the land value-added income as the main function. This paper interprets the land value-added tax settlement system of the real estate development enterprises in China. It is believed that land value added tax should play a regulatory role, mainly relying on the checking and collection of accounts in liquidation management. From February 1st 2007, china began to implement the state tax issue. [In 2006, 187, in the practice of tax collection and management began to pay attention to land value-added tax liquidation management. However, the implementation of land value-added tax policy in the actual tax collection and management activities facing difficulties. Namely: one is the land value-added tax daily management is not standard, the related tax collection is insufficient, the second is the land value-added tax liquidation management is not in place, the liquidation project is massive backlog, after the camp changes increases. Land value-added tax has become an important tax source of local tax. At the same time, it has become a difficult problem for the local tax collection and management work. This paper studies the current settlement policy of land value-added tax and the existing problems in the collection and management work from the perspective of the administrative behavior of tax collection and management. Through the anatomical analysis of land value-added tax settlement in D real estate development enterprises, this paper discusses the reasons why the liquidation and audit work is not successful, thus connecting the design of tax policy with the implementation of tax policy. Some suggestions are put forward to improve the policy making and the arrangement of collection and management, in order to gradually reduce the dispute of levy and acceptance on the basis of realizing the purpose of tax system design. Through the case study, this paper thinks that there are gaps in the specific policies. Relying on ex post management is an important reason for the difficulty of liquidation management, and the real estate development enterprises do not understand the policy well. The tax authentication business can not play an active role in amplifying the law enforcement risk of liquidation management. This paper suggests that policy makers and tax collection departments establish a clear liquidation audit system through improving the policy system. Strengthen the management in the event, set up the logical complete evidence collection mechanism, introduce the expert work, explore the objective and fair solutions to the industry problems, standardize the forensic management. To give full play to the role of tax intermediary in the settlement of land value-added tax, and to strengthen the tax inspection, and to strictly investigate and deal with the illegal acts related to tax in the settlement of land value-added tax, and so on. Gradually dissolving the operational obstacles in the management of land value-added tax settlement and making the collection of accounts according to law become the basis for land value-added tax to play a regulating role in the real estate market and to organize local tax revenue.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F299.233.42;F812.42

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