本文關(guān)鍵詞：存量房交易征管系統(tǒng)的設(shè)計(jì)與實(shí)現(xiàn)　出處：《廈門大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：近年來(lái),隨著國(guó)家宏觀經(jīng)濟(jì)政策驅(qū)動(dòng),住房制度改革逐步深入,全國(guó)房地產(chǎn)業(yè)呈現(xiàn)出強(qiáng)勁的發(fā)展勢(shì)頭,房地產(chǎn)交易越來(lái)越頻繁,價(jià)格也呈現(xiàn)出快速上漲的態(tài)勢(shì)。房地產(chǎn)稅收收入快速增長(zhǎng),占財(cái)政收入的比重越來(lái)越大,成為地方財(cái)政收入的重要來(lái)源之一,從未來(lái)房地產(chǎn)市場(chǎng)發(fā)展趨勢(shì)來(lái)看,存量房交易將逐步成為房地產(chǎn)市場(chǎng)交易的主要對(duì)象,也是地方稅收的主要來(lái)源。就彝良縣而言,隨著城鎮(zhèn)化步伐的加快,二手房存量市場(chǎng)得到持續(xù)快速發(fā)展,有力地推動(dòng)了彝良縣經(jīng)濟(jì)的快速發(fā)展。然而,在存量房交易過(guò)程中,交易雙方為逃避稅收,簽訂“陰陽(yáng)合同”,納稅人所申報(bào)的交易價(jià)格,大幅度低于市場(chǎng)價(jià)格,嚴(yán)重破壞了公平的市場(chǎng)秩序。房地產(chǎn)市場(chǎng)交易環(huán)節(jié)程序較多、情況相對(duì)復(fù)雜,致使稅收征管效率低下；缺乏對(duì)信息的收集、利用,信息化建設(shè)相對(duì)滯后；稅源監(jiān)控、房地產(chǎn)稅收評(píng)估、信息分析比對(duì)應(yīng)用等還比較薄弱,制約了房地產(chǎn)稅收科學(xué)化、精細(xì)化管理水平的進(jìn)一步提高。 為了充分發(fā)揮稅收調(diào)控經(jīng)濟(jì)的作用,不斷規(guī)范房地產(chǎn)稅收秩序,有效防止稅收?qǐng)?zhí)法風(fēng)險(xiǎn),營(yíng)造良好的納稅環(huán)境,國(guó)家財(cái)政部、稅務(wù)總局以及地方各級(jí)財(cái)稅主管部門先后出臺(tái)了一系列調(diào)控房地產(chǎn)稅收相關(guān)政策和法律法規(guī),明確提出要加大應(yīng)用房地產(chǎn)價(jià)格評(píng)估技術(shù)加強(qiáng)存量房交易稅收征管工作的試點(diǎn)和推廣力度,堅(jiān)決堵塞“陰陽(yáng)合同”產(chǎn)生的稅收漏洞。 本文正是針對(duì)上述問(wèn)題,在充分了解彝良縣存量房交易市場(chǎng)稅收征管情況的基礎(chǔ)上,分析查找出目前彝良縣存量房交易市場(chǎng)稅收征收管理上存在的主要問(wèn)題和薄弱環(huán)節(jié),建立存量房交易征管系統(tǒng)。
[Abstract]:In recent years, with the drive of national macroeconomic policies, housing system reform, the real estate industry has shown a strong momentum of development, real estate transactions have become increasingly frequent, the price also showed a rapid rising trend. The rapid growth of real estate tax revenue accounted for the proportion of fiscal revenue, more and more, has become one of the important sources of local fiscal revenue, from the future development trend of the real estate market, the stock of housing transactions will gradually become the main object of the real estate market, it is also a major source of local revenue. In Yiliang County, with the accelerated pace of urbanization, second-hand housing stock market has been sustained and rapid development, a strong impetus to the rapid development of economy in Yiliang county. However, in the process of the stock of housing transactions, transactions to evade tax, signed the "contract of yin and Yang", the taxpayer to declare the transaction price significantly below the market. The price, which seriously damaged the fair market order. The real estate market transactions in the program is more, the situation is relatively complex, resulting in low efficiency in taxation; lack of information collection, use, information construction is lagging behind; the monitoring of tax sources, real estate tax assessment, information analysis and comparison of application is still relatively weak, restricting the real estate taxation science further, improve the management level of refinement.
In order to give full play to the role of the tax regulation of the economy, continue to regulate the real estate tax in order to effectively prevent the risk of tax law to create a good tax environment, the Ministry of finance, the State Administration of Taxation and local taxation departments have issued a series of regulation of the real estate tax policy and related laws and regulations, explicitly proposed to increase real estate prices evaluation of technology to strengthen the housing stock transaction tax collection and management of the pilot and promotion efforts, and resolutely blocked the Yin and yang contract produce tax loopholes.
In this thesis, based on the full understanding of Yiliang County Housing stock transaction tax collection on the market analysis, find out the main problems of tax collection and management of Yiliang County Housing stock transactions on the market at present and weak links, the establishment of the housing stock transaction tax collection system.

【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：TP311.52

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