Research On Taxation Collection And Management Of Real Estate Enterprises In Yantai City

In recent years there is rapid development in domestic real estate industry, which effectively drives other related industries and plays an important role in national economic development. Meanwhile, the proportion of real estate industry's tax revenue to fiscal revenue increases year by year, and real-estate-tax becomes an important source of national fiscal revenues. As an industry with an abundant potential source of tax, real estate industry has always been critical industry for tax authorities to impose and manage. The characteristics of real estate enterprises determine their numerous tax categories and complicated ratepaying procedures, which bring lots of difficulties to the tax authorities. Besides, information asymmetry and imperfect mechanism stick the tax collection and management to a low level. The needs to strengthen tax collection and management of real estate industry bring forward new challenges to us.This paper mainly adopted case studies, induction and summarization and comparative analysis to analyze tax collection problems. It includes five chapters, presenting briefly as follow:The first chapter is introduction. It shows research background by now, the structure and methodology of the paper. And it includes a summarization of related research and puts forward the innovativeness and insufficiency of the paper.Chapter Two briefly explains the actuality of China's real estate industry, the characteristics of the real estate enterprises and their tax collection and management and analyzed the relationship between the two.Chapter Three introduces the actuality of tax collection and management of the city of Yantai in the respects of the development of real estate, the imposing processes and methods. This chapter also pointed out the problems within tax imposing and analyzed the reasons behind them.Chapter Four analyzes the tax collection and management in other countries. Firstly, take some cities such as Wuhan, Zhangye of Gansu as examples, analyze their taxation pattern. Secondly, introduce the tax imposing and management of other countries, and take the United states, whose real estate and taxation already both quite developed by now, and Japan, which has many similar points from China, and analyze their mechanisms of real estate taxation and characteristics of tax collection.Chapter Five comes up with the suggestion of perfecting the tax collection mechanism under current circumstance and optimize the outside environment of taxation for real estate through comparing China and foreign countries based on the analysis of chapter three.