Research On The Estate Tax Source Supervision And Control

TRAS is the basis for tax collection activities, throughout the whole process of tax collection activities. TRAS tax collection for the tax audit activities and the activities of information resources, the level of quality of information collection and inspection activities for the effective implementation can have a significant impact. However long time, China has been overlooked sources of tax revenue control, sources of tax collection and monitoring activities have been weak in part because one-sided emphasis on the tax authorities collect and audit, did not TRAS treated as a separate part, resulting in substantial lack of TRAS bit, taxes levied serious drain pipe. At present, China is widespread loss of real estate taxes, real estate tax collection is still at a low level, monitoring the efficiency of the real estate tax base is low, so in order to ensure that the real estate taxes due are collected to improve the real estate industry level of tax collection, can strengthen the monitoring capacity of the real estate industry sources as the key. This is as a starting point, the sources control theory and practice, on how to strengthen the monitoring capacity of the real estate tax sources are analyzed and studied.This paper is divided into five parts.The first part is the introduction to this article, mainly this background, the significance of the topic and the topics described purposes.The second part is to monitor the general analysis of tax sources, including the concepts of TRAS, TRAS principles of analysis and theoretical analysis of TRAS. Through the above three aspects of the analysis so that readers have a better understanding of TRAS.The third part is the status of our general analysis of the real estate industry sources, including an overview of the real estate industry, is currently involved in China's real estate taxes arid structural analysis of the distribution of the real estate industry sources and characteristics of China's real estate tax base analysis.The fourth part is the status of general real estate tax base of monitoring, including real estate sources in the tax collection and monitoring the status and role in analysis, Analysis of the real estate industry sources monitoring and control situation in China real estate tax base evaluation.The fifth part is to improve the control measures of the real estate industry sources, including real estate tax base to establish a sound monitoring system, improve the tax base information collection and sharing mechanisms, and improve monitoring index system for real estate tax base, improve tax assessment analysis, real estate Industry sources control system design analysis and improvement of relevant measures to monitor tax sources.