Study On The Collection And Management Of Tax On Real Estate In Deyang

The prosper of real estate has became the new growth point of regional economic development,the function of macro-control of tax on the real estate became significant,and became the main impetus of the development of the GDP and the increase of the tax. However,the tax control in the real estate is not very satisfied and remains in a lower level. This thesis had combined the theory and practice,the micro and macro,analyzed and researched the ways how to reinforce the control on the taxation of real estate. The whole series of discussion and analysis on the control on taxation of real estate had great theory guidance and practice reference significance to reinforce the control on the taxation of real estate.Through the empirical analysis of the quantity structure of the tax on the real estate in Deyang,this thesis had analyzed the phenomenon of"Weigh on the transaction but neglect the holding",which induced to the possibility of speculate,and the"Locked Effect"in the secondary market of real estate. So we can start at the optimize of the structure of the taxation on the real estate,on one aspect,we can levy tax on the three different stages,which reflect the overall control principle; on the other aspect,we should combine the three different stages of the tax reasonably,and borrow in the experiences of other counties,add the weight of tax on the holding stage,which reflect the focus control principle. After the empirical analysis of the taxation design of the taxation on real estate in Deyang,borrow in the experience of other countries,sustain the principle of"Wide tax base,Less tax category,Low tax rate,Easy for practice",based on the development of the local economy and the price level,simplify the procedure,which will benefit the operation of the tax collection bureau,improve the efficient of management.The levy of tax on real estate not only relies on the structure of the tax,but also goes through the whole process of the responsibility to pay for tax till the taxed fund went into storage. From the view of the whole process of the levy and management of the tax on real estate,which harmonize the whole process is the structure of levy organization,the form of the taxation and the ways of the taxation. In our country,the tax on real estate levy points are abundant and covers a wide range,so the management of the collection of the tax on real estate is a complex process with great difficulty. The local tax bureau should reinforce its power on supervise on the source of the tax,the declaration of the tax and the inspection of taxation,then it can efficiently organize its tax income. At the same time,the local tax bureau had to cooperate with the finance,city construction,land,housing management,bank,evaluation department,improve the efficiency of collecting the tax,and gradually establish the main position of the tax on real estate in the local taxation.