發(fā)布時間：2018-06-07 14:34

  本文選題：存量房交易稅收 + 征收管理　； 參考：《電子科技大學(xué)》2013年碩士論文

【摘要】：近年來，國內(nèi)房地產(chǎn)業(yè)蓬勃發(fā)展，房地產(chǎn)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。攀枝花市地處四川西南邊界，是一座人口僅一百萬的工業(yè)城市，2010年房地產(chǎn)稅收收入占全市地方稅收總收入的16%左右，與省內(nèi)其他地市州高達(dá)60%、70%以上的比重相比，還有很大的增長空間。從攀枝花市近幾年落實房地產(chǎn)一體化管理的情況來看，取得了一些成效，有效堵塞了一些征管漏洞。但仍然存在一些問題和薄弱環(huán)節(jié)，如：征管效率還需要進(jìn)一步提高；缺乏對信息的收集、利用、分析機(jī)制；信息化建設(shè)相對滯后，稅源監(jiān)控、房地產(chǎn)稅收評估、信息分析比對應(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。 本文正是針對上述問題，在調(diào)查攀枝花市存量房交易市場稅收征收管理情況的基礎(chǔ)上，，分析查找出目前攀枝花市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)，對建立存量房交易稅源信息數(shù)據(jù)庫，規(guī)范管理存量房交易各環(huán)節(jié)，實現(xiàn)存量房轉(zhuǎn)讓環(huán)節(jié)稅收的“一窗式”征收的實現(xiàn)途徑開展研究。主要內(nèi)容為： 1．運(yùn)用管理學(xué)原理、電子政務(wù)建設(shè)理論、信息系統(tǒng)建設(shè)理論和數(shù)據(jù)庫建設(shè)理論，分析比較了省內(nèi)外其他地區(qū)房地產(chǎn)稅收管理信息化建設(shè)有關(guān)案例，提出了存量房交易稅收征收管理系統(tǒng)的一般基本要求。 2.為存量房交易稅收征收管理搭建一個有效的管理平臺，建立攀枝花市地稅局存量房交易信息數(shù)據(jù)庫，收集存量房交易環(huán)節(jié)的相關(guān)信息，實現(xiàn)信息的互通共享。 3．從攀枝花市政務(wù)中心存量房交易征稅窗口的征管工作實際出發(fā)，采用結(jié)構(gòu)化分析方法，詳細(xì)分析了目前存量房交易市場的信息采集、審核、申報征收和代開發(fā)票等業(yè)務(wù)需求和業(yè)務(wù)流程，并對實現(xiàn)存量房交易稅收征管的科學(xué)化、精細(xì)化管理進(jìn)行理論分析探討，建立了以“一窗式”征收為核心的市級存量房交易稅收征收管理系統(tǒng)。 4．提出攀枝花市地稅局存量房交易稅收征收管理系統(tǒng)的功能要求、網(wǎng)絡(luò)技術(shù)架構(gòu)、技術(shù)路線，通過開發(fā)C/S模式信息管理系統(tǒng)來整合存量房交易稅收征收管理流程，堵塞征管漏洞，優(yōu)化納稅服務(wù)。完整地對征管功能、技術(shù)框架、信息流程、數(shù)據(jù)庫邏輯設(shè)計、運(yùn)行環(huán)境進(jìn)行了分析，定制并開發(fā)了系統(tǒng)模塊，并在市政務(wù)中心存量房交易征稅窗口進(jìn)行了測試。
[Abstract]:In recent years, the domestic real estate industry has flourished, the real estate tax revenue is growing rapidly, and the proportion of the revenue is becoming more and more important. It is an important source of local financial revenue. Panzhihua is located in the southwest border of Sichuan, a city with a population of only one million. In 2010, the tax revenue of real estate accounts for 16% of the total revenue of local tax revenue. On the right, there is a lot of room for growth compared with the proportion of other cities in the province of 60% and more than 70%. From the implementation of the real estate integration management in Panzhihua in recent years, some achievements have been achieved, and some loopholes are effectively blocked. However, there are still some problems and weak links, such as the efficiency of the collection and management needs to be further raised. The lack of information collection, utilization, analysis mechanism, the relative lag of the information construction, the monitoring of tax sources, the assessment of real estate tax, and the comparison of information analysis are still relatively weak, which restricts the science of real estate tax and further improves the level of fine management.
Based on the investigation of the tax collection and management of the stock market market in Panzhihua, this paper analyzes and finds out the main problems and weak links in the tax collection and management of the stock market market in Panzhihua, and sets up the information database of the stock housing transaction tax source and standardizing the management of the stock transactions. Link, to achieve the implementation of the "one window" levy of tax on the transfer of stock housing.
1. using the principle of management, the theory of e-government construction, the theory of information system construction and the theory of database construction, this paper compares and compares the related cases of the construction of the real estate tax management information in other provinces and regions, and puts forward the general basic requirements of the tax collection and collection management system of the stock housing transaction.
2. set up an effective management platform for the tax collection and management of stock housing transaction, set up the information database of the stock housing transaction information of the Panzhihua municipal tax bureau, collect the related information of the stock room transaction link, and realize the exchange and sharing of the information.
3. starting from the practice of the collection and management of the tax window on the stock housing transaction in Panzhihua municipal government center, the structural analysis method is used to analyze the business needs and business processes of the information collection, audit, expropriation and invoicing of the present stock market, and the scientific and refined tax collection and management of the real existing housing transaction. Management theory analysis and discussion, the establishment of a "window type" collection as the core of the municipal stock housing transaction tax collection and management system.
4. the functional requirements, the network technology framework, the technical route, the integration of the C/S model information management system to integrate the tax collection and management process of the stock housing transaction, to block the loopholes in the collection and management, and to optimize the tax service. According to the logic design of the library, the running environment is analyzed, the system modules are customized and developed, and the tax collection window for the stock transactions of the municipal government center is tested.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：TP311.52

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