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

With China's speeding up economic development, urbanization process and the life level getting high, the development of real estate is playing a big role in expanding domestic demand and promoting consumption. The real estate has become the important key industry and a new source of economy growth and revenue growth.Because of the special position and prominent role, the real estate has become one of the keys industry in Changsha city's government of tax collections. The real estate tax's percentage of tax revenue is increasing every year. However, because of the tax revenue control difficulty related to more kinds of taxes and more scattered tax sources, there is a certain loopholes in real estate tax collection in Changsha city's tax collection. In this context, it is urgent to make a more in-depth theoretical study and practical analysis about the Changsha city's real estate tax collection and management and provide a method to solve the problems. It's meaningful in theory and reality.This article first examines the efficiency of tax collection and management of real estate content:economy, effectiveness, normative and feasibility.On this basis, China, British and American real estate tax revenue was analyzed. Then the article analyzed the real estate tax collection of Changsha City by use of this content, indicators, and public management. Through the city's real estate and real estate tax collection relevant data and information collation and analysis in recent years, the article clearly describe the Changsha City real estate tax collection and management reform process, the main characteristics and development of the status. The article indicated the root causes of problems by the use of related policies and systems related to the efficiency of evaluation index, and the taxpayer which is relevant to the efficiency of evaluation index, and with the tax authorities evaluate the efficiency of collection and management. Finally, this paper's innovation of policy recommendations are provided from the view of police, institutions, taxpayers and tax authority.This paper's innovations are that which is different from the past, it made a evaluation index which is comprehensive, and analyzed Changsha's real estate tax collection.It gave advices on Changsha City real estate tax collection, which had theoretical guidance and practical reference value.