本文關鍵詞：存量房交易征管系統的設計與實現　出處：《廈門大學》2013年碩士論文　論文類型：學位論文

  更多相關文章： 存量房 稅收征管 系統實現

【摘要】：近年來,隨著國家宏觀經濟政策驅動,住房制度改革逐步深入,全國房地產業(yè)呈現出強勁的發(fā)展勢頭,房地產交易越來越頻繁,價格也呈現出快速上漲的態(tài)勢。房地產稅收收入快速增長,占財政收入的比重越來越大,成為地方財政收入的重要來源之一,從未來房地產市場發(fā)展趨勢來看,存量房交易將逐步成為房地產市場交易的主要對象,也是地方稅收的主要來源。就彝良縣而言,隨著城鎮(zhèn)化步伐的加快,二手房存量市場得到持續(xù)快速發(fā)展,有力地推動了彝良縣經濟的快速發(fā)展。然而,在存量房交易過程中,交易雙方為逃避稅收,簽訂“陰陽合同”,納稅人所申報的交易價格,大幅度低于市場價格,嚴重破壞了公平的市場秩序。房地產市場交易環(huán)節(jié)程序較多、情況相對復雜,致使稅收征管效率低下；缺乏對信息的收集、利用,信息化建設相對滯后；稅源監(jiān)控、房地產稅收評估、信息分析比對應用等還比較薄弱,制約了房地產稅收科學化、精細化管理水平的進一步提高。 為了充分發(fā)揮稅收調控經濟的作用,不斷規(guī)范房地產稅收秩序,有效防止稅收執(zhí)法風險,營造良好的納稅環(huán)境,國家財政部、稅務總局以及地方各級財稅主管部門先后出臺了一系列調控房地產稅收相關政策和法律法規(guī),明確提出要加大應用房地產價格評估技術加強存量房交易稅收征管工作的試點和推廣力度,堅決堵塞“陰陽合同”產生的稅收漏洞。 本文正是針對上述問題,在充分了解彝良縣存量房交易市場稅收征管情況的基礎上,分析查找出目前彝良縣存量房交易市場稅收征收管理上存在的主要問題和薄弱環(huán)節(jié),建立存量房交易征管系統。
[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.

【學位授予單位】：廈門大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：TP311.52

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本文編號：1410079