Research On Integrated Management Of Real Estate Tax

With the development of China’s market economy, the real estate industry plays an important role in stimulating domestic demand, promoting national economic development, and other industry development and the growth of the tax revenue.As the capital city of Kunming in Yunnan province, the real estate industry has been greatly developed, and made great contributions to the local fiscal revenue in recent years.However,due to the real estate industry involving many links, long development cycle, many tax-related items and its own complex accounting and other characteristics,traditional collection and management pattern cannot adapt to the rapid surge in today’s real estate tax revenue work requirements,needs urgently to find a new collection and management breakthrough, solves the problems of long tax management in the real estate development, and the incomplete,untruthful,asymmetry and inaccurate of the real estate tax information due to the difficult regulation. Therefore, the importance of the real estate tax integration management mode becomes more and more obvious, how to enhance the level of real estate tax integration management and improve the efficiency of tax collection and the tax compliance of taxpayers has become an urgent problem of local taxation bureau.In this paper, has been based on New Public Administration,asymmetric information and Business Process Reengineering,studied the related literature of the scholars both at home and abroad,and made serious collation in the current situations in Kunmming real estate tax integration management from the tax policy execution, taxpayer compliance, collection and management system, sharing mechanism, to personnel quality,and analysed from the thought idea, the tax system, management mechanism and external environment factors in a simple and profound term.and made comparisons in the the practice situations of the developed countries and cities outside the province,and summarized and learn from the advanced experience.Finally,under the background of Kunming real estate tax integration management, put forward the countermeasures and suggestions about policy advocacy, management mechanism, communication mechanism and team construction,so as to make a promoting role in a more scientific and standardized degree and reducing the risk of law enforcement in the consistent promoting process of Kunming real estate tax integration management,and at the same time for other domestic provinces and cities real estate tax levy management reform provides reference.