本文關(guān)鍵詞： 存量房 信息系統(tǒng) 稅收　出處：《吉林大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國市場經(jīng)濟(jì)的快速發(fā)展，房地產(chǎn)市場化的加速推進(jìn)，房地產(chǎn)業(yè)發(fā)展迅速，目前已經(jīng)成為國民經(jīng)濟(jì)支柱產(chǎn)業(yè)之一，房地產(chǎn)交易越來越頻繁，房地產(chǎn)的價格也呈現(xiàn)出了快速上漲的態(tài)勢。未來房地產(chǎn)市場的發(fā)展將是以存量房交易為主要對象，存量房交易所產(chǎn)生的稅收也將是地方稅收的主要來源。近年來，活躍的房地產(chǎn)市場帶動房價不斷上漲，通過中介機(jī)構(gòu)以及其他房源交易信息統(tǒng)計數(shù)據(jù)分析，房屋交易價格呈現(xiàn)出快速上漲態(tài)勢，從二三線城市發(fā)展現(xiàn)狀來看，目前的高房價與城市的整體發(fā)展水平不對等，實際調(diào)查顯示投機(jī)炒房等行為促使房價高漲。因此，國家不斷加大房地產(chǎn)市場調(diào)控力度，，出臺了一系列包括稅收政策在內(nèi)的調(diào)控措施，目的在于引導(dǎo)居民住房合理消費(fèi)，抑制投機(jī)炒房行為。活躍的交易市場存在納稅人低報、瞞報成交價格逃避稅負(fù)行為，而且呈現(xiàn)增多態(tài)勢�，F(xiàn)實交易中，大多數(shù)納稅人，通過低報成交價格來逃避部分稅款，而稅務(wù)部門無法有效獲取其實際成交價格，雙方信息不對稱，無法有效征稅。如何采取措施，堵塞這一征管漏洞，成為了房地產(chǎn)稅收征管工作的當(dāng)務(wù)之急。計算機(jī)系統(tǒng)能夠方便的存儲、處理、查詢、共享大批量數(shù)據(jù)。通過嘗試將應(yīng)用房地產(chǎn)評估技術(shù)和先進(jìn)的計算機(jī)技術(shù)來核定存量房交易計稅價格并進(jìn)行征稅，能夠有效堵塞以上征管漏洞。 本文從用戶端對存量房交易稅收征管系統(tǒng)設(shè)計與實施進(jìn)行研究，討論了存量房交易稅收征管系統(tǒng)的需求分析以及存量房稅收征管系統(tǒng)部分模塊的功能設(shè)計與實際操作，為實現(xiàn)存量房交易數(shù)據(jù)的統(tǒng)一存儲、統(tǒng)一管理和風(fēng)險控制提供了新的途徑。 本文首先分析了存量房交易稅收征管系統(tǒng)客戶需求與技術(shù)需求，然后介紹部分功能模塊，以及實際操作產(chǎn)生問題及解決辦法，使得系統(tǒng)既能降低維護(hù)成本又能滿足業(yè)務(wù)需要。論文由以下部分組成： 第一章闡述了存量房交易稅收征管系統(tǒng)的研究背景、意義以及研究內(nèi)容和方法。 第二章介紹了存量房交易稅收征管系統(tǒng)相關(guān)的背景，介紹了公司的相關(guān)內(nèi)容，存量房交易稅收征管系統(tǒng)的客戶需求、技術(shù)需求與性能需求。 第三章闡述了存量房交易稅收征管系統(tǒng)主要設(shè)計模塊的設(shè)計以及功能。 第四章主要討論了存量房交易稅收征管系統(tǒng)實際操作以及使用后發(fā)現(xiàn)的問題，提出合理化建議。 存量房交易稅收征管系統(tǒng)最終實現(xiàn)了最初的設(shè)計要求，明確了稅收工作的計稅價格的有效確定。存量房交易稅收征管系統(tǒng)于2012年6月1日上線運(yùn)行。2012年6月1日—2013年6月1日，利用存量房交易稅收征管系統(tǒng)受理存量房交易業(yè)務(wù)共計44902件，按照評估價格計算各種稅金共計44943萬元，系統(tǒng)運(yùn)行平穩(wěn)，保證了稅收的合理合法性，解決了交易信息的不對稱的問題，有效堵塞了稅收征管漏洞。
[Abstract]:With the rapid development of China's market economy, the acceleration of real estate marketization, the real estate industry has developed rapidly, has become one of the pillar industries of the national economy, real estate transactions are becoming more and more frequent. Real estate prices also show a rapid rise trend. The future development of the real estate market will be the stock of housing transactions as the main object. Stock house exchange tax will also be the main source of local tax revenue. In recent years, the active real estate market led to rising house prices, through intermediary agencies and other sources of transaction information statistical data analysis. Housing transaction prices show a rapid rise trend, from the second and third tier city development situation, the current high housing prices and the city as a whole development level is not equal. The actual investigation shows that speculation and speculation promote the rise of house prices. Therefore, the state has constantly increased the regulation and control of the real estate market, and has introduced a series of regulatory measures, including tax policies. The purpose is to guide the reasonable consumption of housing and curb speculation and speculation. The active trading market exists taxpayers underreporting, hidden transaction price to evade tax burden behavior, and presents an increasing trend. In real transactions. Most taxpayers, by understating the transaction price to avoid part of the tax, and the tax authorities can not effectively obtain its actual transaction price, information asymmetry, can not be effectively taxed. How to take measures. Plugging this loophole has become the urgent task of real estate tax collection and management. The computer system can be conveniently stored, processed and queried. By trying to use real estate evaluation technology and advanced computer technology to determine the taxable price of stock house transaction and collect taxes, we can effectively plug the above loopholes in collection and management. This paper studies the design and implementation of the transaction tax collection and management system of the stock house from the user side. This paper discusses the demand analysis of the stock house transaction tax collection and management system, as well as the function design and practical operation of some modules of the stock house tax collection and management system, in order to realize the unified storage of the stock house transaction data. Unified management and risk control provide a new approach. This paper first analyzes the customer needs and technical requirements of the stock house transaction tax collection and management system, then introduces some functional modules, as well as the actual operation problems and solutions. The system can not only reduce the maintenance cost but also meet the business needs. The thesis is composed of the following parts: The first chapter describes the research background, significance, research content and methods of stock house transaction tax collection and management system. The second chapter introduces the related background of the stock house transaction tax collection and management system, introduces the related content of the company, the customer demand, the technical demand and the performance demand of the stock house transaction tax collection and management system. The third chapter expounds the design and function of the main design module of the stock house transaction tax collection and management system. Chapter 4th mainly discusses the practical operation of the tax collection and management system of stock house transaction and the problems found after its use, and puts forward some reasonable suggestions. Stock house transaction tax collection and management system finally achieved the initial design requirements. The tax collection and management system of stock house transaction was put into operation on June 1st 2012. June 1st 2012-June 1st 2013. Stock housing transaction tax collection and management system to accept a total of 44902 housing transactions, according to the assessment price calculation of a total of 449.43 million yuan of various taxes, the system runs smoothly. It ensures the legitimacy of taxation, solves the problem of asymmetric transaction information, and effectively blocks the loopholes of tax collection and management.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;TP315

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