本文關鍵詞：關于W市個人出租房房產稅征管問題調研報告　出處：《浙江財經大學》2017年碩士論文　論文類型：學位論文

  更多相關文章： 個人出租房 房產稅 稅收征管

【摘要】：伴隨經濟的迅速發(fā)展,近些年來,我國各個地區(qū)城鎮(zhèn)化步伐加速,都市規(guī)模擴大,工作機遇增加,吸引很多務工人員。隨著流動人口的增加,個人房屋租賃市場迅速擴大,很多當地人的一部分收入都來自租金。隨著個人出租房所獲收益的增加,個人出租房稅收可以增進地稅收入。但是,由于房屋租賃市場具有交易隱蔽、口頭交易等特點,稅務機關不能全面掌握房屋出租情況,導致稅收流失嚴重,個人出租房房產稅稅收征管亟待加強。我國對個人出租房房產稅征管問題的研究文獻不多,而且大多是從理論出發(fā)并對國外學者的經驗進行借鑒,很少有學者從實踐出發(fā)進行相關研究。并且因為個人出租房房產稅數據獲取難度較大,所以對個人出租房房產稅收征管的實際研究相對較少。提高稅收征管的質量和效率是稅收征管的基本目標,本文主要是采取文獻研讀、問卷調查、統(tǒng)計分析等研究方法,從稅收征管質量角度,研究W市個人出租房房產稅征管存在的主要問題,以及產生這些問題的原因,為加強W市稅收征管提出相關建議。通過查閱國內外相關文獻以及各地方稅務局的實地調研報告,初步了解到政策的宣傳,稅負的高低,稅務機關的服務水平,征管信息化的建設等均會對個人出租房房產稅的征管產生影響。對收回的251份有效問卷進行分析,發(fā)現(xiàn)W市個人出租房房產稅征管存在的問題較多,納稅人納稅意識普遍不高,然后運用spss21.0采用描述性分析對基本情況進行分析,得知個人出租房房產稅收流失嚴重。發(fā)現(xiàn)存在的問題主要有:(1)納稅人缺乏納稅意識,主動申報繳稅的人很少;(2)計稅依據不實;(3)稅收相關法律制度不完善;(4)信息化程度不高;(5)監(jiān)管及責任追究機制不完善。同時對問卷數據采用因子分析法,得出影響W市個人出租房房產稅征管的5個主要影響因子:(1)納稅意識薄弱;(2)各部門協(xié)助不暢,征管力度不夠;(3)納稅服務態(tài)度及水平;(4)租賃市場構成復雜;(5)綜合稅負較高。因此,本文從實際出發(fā),針對影響W市個人出租房房產稅征管的5個因素提出相關建議:(1)完善W市個人出租房房產稅征管的原則;(2)完善征納稅信息化建設;(3)完善獎懲機制建設;(4)改進納稅服務手段;(5)創(chuàng)造良好的征納環(huán)境;(6)加強稅收征管的保障措施。為加強房屋租賃稅款征收提供一定的理論和現(xiàn)實引導,同時也對即將開征的房地產稅的征管提供一些建議。
[Abstract]:With the rapid development of economy, in recent years, the pace of urbanization in various regions of China accelerated, urban scale expanded, job opportunities increased, attracting a lot of workers. With the increase of floating population. The market for personal rental houses is expanding rapidly, and many locals derive part of their income from rent. With the increase in income from individual rental housing, personal rental tax can increase land tax revenue. However. As the housing rental market has the characteristics of covert transactions, oral transactions, the tax authorities can not fully grasp the housing rental situation, resulting in serious tax loss. The tax collection and management of personal rental housing tax need to be strengthened urgently. There are few research documents on the tax collection and management of personal rental property in China, and most of them are based on theory and draw lessons from the experience of foreign scholars. Few scholars from the practice of the relevant research. And because of the personal rental property tax data acquisition is difficult. Therefore, the actual research on the tax collection and management of personal rental housing is relatively few. Improving the quality and efficiency of tax collection and management is the basic goal of tax collection and management. Statistical analysis and other research methods, from the perspective of the quality of tax collection and management, to study the main problems in the collection and management of personal rental housing tax in W City, and the causes of these problems. In order to strengthen the tax collection and management of W City put forward relevant suggestions. Through consulting the relevant domestic and foreign literature and the local tax authorities' field investigation report, we can understand the propaganda of the policy, the tax burden and the service level of the tax authorities. The construction of information-based collection and management will have an impact on the collection and management of personal rental property tax. 251 valid questionnaires collected are analyzed and found that there are many problems in the collection and management of personal rental property tax in W city. Taxpayers' tax consciousness is generally not high, then use spss21.0 descriptive analysis to analyze the basic situation. Found that the main problems are: 1) taxpayers lack of tax awareness, the number of people who take the initiative to declare and pay taxes is very few; (2) the tax basis is not true; (3) the legal system related to taxation is not perfect; 4) the level of informatization is not high; (5) the mechanism of supervision and accountability is not perfect. At the same time, the factor analysis method is used to analyze the questionnaire data, and it is concluded that the five main factors affecting the tax collection and administration of personal rental housing in W City are: 1) weak tax consciousness; (2) the assistance of various departments is not smooth and the strength of collection and management is not enough; (3) attitude and level of tax service; (4) the composition of the leasing market is complex; (5) the comprehensive tax burden is relatively high. Therefore, this paper, from the practical point of view, puts forward some relevant suggestions on the five factors that affect the tax collection and administration of personal rental housing in W City) and consummates the principles of tax collection and administration of personal rental housing property in W City. 2) perfecting the information construction of tax collection and payment; (3) perfecting the construction of reward and punishment mechanism; (4) improving the means of tax service; (5) creating a good environment for collecting and accepting; 6) strengthening the safeguard measures of tax collection and management, providing certain theoretical and practical guidance for strengthening the collection of house rental tax, and providing some suggestions for the collection and management of real estate tax that is about to be collected at the same time.
【學位授予單位】：浙江財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F299.23

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