Research On The Problems And Countermeasures Of Current Real Estate Tax Administration

In recent years, along with our country city land system gradually perfected and the establishment of the city residential system, the real estate industry also along with the vigorous development of our country. The rapid development of real estate industry has increasingly become the important engine to promote the growth of national economy, real estate tax in the national tax revenue proportion is also increasing, thus the real estate industry has become an important part of national economy. In recent years, in view of the real estate bubble expansion and land prices can’t grow taller serious situation, take a series of measures and means to control of the state council, and the real estate tax revenue macroeconomic regulation and control is one of the important tools, so from this aspect can also be learned that real estate tax management significance. In the real estate tax administration practice, however, there are a series of problems, such as, imperfect system design, incomplete tax system, tax collection and administration departments is not enough, backward means of tax collection and administration, lack of efficiency of tax collection and administration and regulation and so on.Precisely based on this, the author selected the Qujing city of a typical in the development of the real estate industry and real estate tax in the city as the research object, to basic theory of public management related theory as the basis, first the background and significance of real estate tax and the study of the theory of the previous scholars systematically comb, and thus deduced in this paper, the research train of thought, in this paper, the research method and technical route. Then, this paper system and discusses the basic theory, this paper made theoretical foil for the research of this paper. Then from the current situation of the development of the real estate industry, real estate tax management current situation and real estate tax management problems of qujing city real estate tax management present situation has carried on the empirical analysis, and then on this basis, from the perspective of the different categories of taxes are analyzed the cause of the problem, it is in this paper, we study the real estate tax management provides an important basis and guidance. Then, based on the analysis conclusion of qujing city real estate tax administration for reference summarizes and discusses the management of real estate tax in China present situation and existing problems, and third, for questions on the basis of literature analysis is combed the developed countries or areas of real estate tax management experience. On this basis, this paper puts forward the corresponding countermeasures. Finally, this paper on the basis of summarizing the full text is put forward in this paper, the core of the point of view, and points out that the lack of research in this paper. Based on the empirical analysis, this paper has strong practical reference value, for consummates our country real estate industry revenue management has important guiding significance.