Design And Implementation Of The Panzhihua City Local Taxation Bureau Housing Stock Transactions Tax Collection And Management System

In recent years, the domestic real estate industry is booming. The tax revenue’sincome of real estate grows rapidly, which plays an important role in the local revenueand accounts for much more proportion. Panzhihua city, an industrial city,with apopulation of one million, is located southwest of Sichuan border. In2010, real estaterevenue occupied approximately16%of total income of local tax revenue, comparedwith other cities, up to60%, or more than70%. In light of the integrating management,the government has effectively achieved some goal and blocked some collective andmanagerial loopholes, but there still exist some problems and weak links, such as: theefficiency of collection also needing to be further improved; the lack of information onthe collection, the deficiency of mechanism. Besides, the informatization building isrelatively lagging, the tax source monitoring, real estate tax assessment, informationanalysis and comparison is still relatively weak, which restricts the further improvementof management of real estate tax scientifically and meticulously.To solve the above problems, after investigating the housing stock transaction taxcollection and management of the city, this study analyses and discovers the mainproblems and weak links. The study mainly focuses on the way of tax collectionthrough establishing its information database, standardizing the management of eachlink of housing stock transactions, and realizing the housing stock transfer tax.1. The study combines the principles of management, e-governmentallyconstructive theory, information system construction theory and database constructiontheory. Also, it analyses and compares the similar cases about real estate taxationmanagement informatization construction in other areas of both in and outside theprovince. What’s more, the study puts forward general requirements about housingstock transaction tax collection management system.2. In order to build an effective management platform to the stock of the housingtransaction tax collection management, three steps must be done: establish PanzhihuaCity Local Taxation Bureau’s information database of the housing stock transaction tax collection management; collect link of the housing stock transaction related information;and share and exchange information.3. The study proceeds from actual work situation of housing stock transaction taxwindow in Panzhihua city government center, to use the structured analysis method, toanalyze in detail the housing stock transaction market information collection, theauditing, the declaration and generation of invoices as well as other businesses. Thisarticle has also discussed and analyzed the scientific, meticulous management theory ofhousing transactions tax collection and management, establishing the "one-window"way as the core of the municipal housing stock transaction tax collection andmanagement system.4. The study presents functional requirements, network structure, technical route ofhousing stock transaction tax collection management system in the Local TaxationBureau of Panzhihua city. Through building the platform of C/S managementinformation system, it offers a better way of blocking the levy loopholes and providingtax services. After it totally analyzed the collection function, the technical framework,the information process, and the logical database design, as a result, it has developed thesystem module and it has received the test by the municipal window at last.