Problems And Countermeasures Of The Real Estate Industry Tax Collection And Management

Before the Third Plenary Session of the Chinese real estate in a fairly long period of time, the implementation of the centrally planned economy. For a production-based real estate, the country has plans to invest in the construction allocated free of charge to the state-owned enterprises, government agencies and institutions, rather than production-type housing and residential housing by the state, unified distribution. In1978, the Communist Party of China Third Plenary Session held in China’s reform and opening up, the real estate industry also will be recovering slowly. After nearly20years of development, especially since2001, with the accelerating process of urbanization in China, China’s real estate industry is basically in the "Golden Age", coupled with the real estate industry chain related degree is particularly high, China has developed into the National one of the important economic pillar industries, the contribution to national economic development and growth in tax revenue can not be ignored. But with the rapid development of the real estate industry, it has become to create rich industries, has become a phenomenon of tax arrears is the most common, the most serious of the industry. Real estate tax arrears collection and management difficulties, not only affects the full amount of state taxes in a timely manner, but also damage the authority and seriousness of the tax law, and also destroyed the market environment of fair competition. The real estate tax arrears collection and management difficulties and countermeasures have become a thorny issue of tax practice areas.Introduction to the problem the status quo, to ask questions, analyze problems, problem-solving, writing references, etc. Six-structure. The first part of the Introduction describes the writing background, the significance of writing, there are Research, innovation, research methods, a miniature of the entire article. The second part describes the development of the real estate industry and tax profiles, which is a research foundation of this article. On the basis of analysis of the real estate tax arrears status quo and the collection and management of the status quo, leads to the theme of this article. The third part presents the tax arrears collection and management of the real estate industry is facing difficulties and problems. Main responsibilities is unclear from the collection and management of tax arrears, lack of strength, outstanding tax collection and management measures are not effective, poor information collection and management of tax arrears, part of the tax cadres not high quality several aspects difficult problem, which have led to the grass-roots tax authorities on means of tax arrears collection and implementation effect is not obvious, further resulting in the real estate business tax arrears subjective settlement of the difficulties and taxpayers do not want to tax status. The fourth part analyzes the causes of serious tax arrears collection and management difficulties of the real estate business. Mainly from the four levels of the legal, institutional, collection and management, and cultural analysis. The fifth part is combined with the author of the collection and management of tax arrears in the primary tax work practice problem-solving measures.The innovation of this paper is:to the author, the topic from the perspective of the primary tax administrator, tax arrears collection and management of the real estate industry and settled as grass-roots work experience based on the theory and practice of problem-solving countermeasures, in turn steer work practice, has a relatively operability. The main drawback is that:This article pointed out that many of the problems and causes of the real estate tax arrears collection, and solve the problem involves a wide range, you need the cooperation and coordination of relevant sectors of society, relying on the tax authorities or tax administrator is impossible to achieve good results. But also to solve the difficult problem of tax arrears collection and management of the real estate industry, we must co-ordinate arrangements, step by step, in terms of policy recommendations, perhaps just a I of improved work practices, whether in practice the feasibility of promoting the country without making research.