本文關鍵詞：永春縣房地產(chǎn)稅收征管問題研究　出處：《華僑大學》2017年碩士論文　論文類型：學位論文

  更多相關文章： 房地產(chǎn) 稅收征管 永春縣

【摘要】：隨著我國經(jīng)濟快速發(fā)展,城市化的進程加快,房地產(chǎn)市場取得長足發(fā)展。近幾年房地產(chǎn)稅收收入逐年增長,房地產(chǎn)業(yè)已經(jīng)成為拉動GDP增長的重要產(chǎn)業(yè),為地方稅收收入的增長提供了堅實的基礎,房地產(chǎn)稅收對經(jīng)濟的宏觀調(diào)控作用也越來越重要。隨著房地產(chǎn)稅收占比逐年提升,房地產(chǎn)稅收征管已經(jīng)成為稅務機關工作的重點。但由于房地產(chǎn)工程復雜,周期較長,涉及的稅種繁多,加上稅務機關和納稅人的原因以及一些客觀的因素,現(xiàn)有的房地產(chǎn)稅收征管工作存在著很多的問題。本文以永春縣房地產(chǎn)稅收征收管理作為研究對象,對永春縣房地產(chǎn)稅收征管現(xiàn)狀進行深入調(diào)研,詳細介紹了永春縣房地產(chǎn)業(yè)的發(fā)展現(xiàn)狀及稅收征管情況,從稅制和稅收政策、納稅人、征稅機構(gòu)等方面分析征管存在的問題及原因。同時參考借鑒國內(nèi)外房地產(chǎn)稅收征管經(jīng)驗,針對房地產(chǎn)稅收征管存在的問題提出改進的對策建議,構(gòu)建適合永春縣的房地產(chǎn)稅收征管體系,以期不斷促進永春縣房地產(chǎn)業(yè)健康發(fā)展,繼續(xù)為縣域經(jīng)濟發(fā)展提供有力的支撐和保障,也為其他城市房地產(chǎn)稅收征管工作提供參考依據(jù)。
[Abstract]:With the rapid development of China's economy, city to speed up the process, the real estate market has made considerable progress. In recent years, the real estate tax revenue increased year by year, the real estate industry has become an important industry to promote the growth of GDP, provides a solid foundation for the local tax revenue growth, the role of macro-control of real estate tax on the economy is also more and more important. With the real estate tax share increased year by year, the real estate tax has become the focus of the work of tax authorities. But because of the real estate project is complicated, long cycle, involving many taxes, reasons and tax authorities and taxpayers as well as some objective factors, the existing real estate tax collection exists a lot of problems. This paper takes Yongchun County real estate tax collection and management as the research object, in-depth research on the status of tax collection in Yongchun County real estate, introduced Yongchun County The present situation and the development of the real estate tax, taxpayers from the tax system and tax policy, problem and reason analysis of administration of taxation institutions. At the same time reference to domestic and foreign real estate tax collection and management experience, in view of the existing real estate tax problems and puts forward some suggestions to improve the construction of the Yongchun county system of real estate tax collection and management, in order to promote the healthy development of the real estate industry of Yongchun County, continue to provide strong support and guarantee for the development of the county economy, but also provide a reference for other city real estate tax collection work.

【學位授予單位】：華僑大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F299.23;F812.42

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本文編號：1386085