| Over the past decade, with the rapid development of market economy, China’s real estate industry is also developing rapidly. Real estate has not only become an important part of economic development, but also greatly promoted the national tax revenue in China. According to data released by the Ministry of Finance show that the top five real estate taxes levied against that land tax, property tax, urban land use tax, deed tax and arable land occupation tax, from900billion in2003soared to1.01trillion yuan in2012, an increase of more than tenfold, far more than the total tax revenue growth. Real estate has become an important source of growth and major local taxes.Real estate as a potential industrial sources of revenue, and its tax revenue has gradually increased the proportion of fiscal revenue, because of its wide range of collection, a wide range of taxes, income dispersion and concealment, and the existence of double taxation and tax injustice and other issues, leading to drain pipe leak levy increased taxes serious loss of tax collection has become the focus of the tax department and difficult industry to tax collection work has brought many difficulties.Baoying County, Yangzhou City as " North Gate", is accelerating the transition from traditional agricultural county to county economy. Real estate taxes in the county tax structure, has occupied a significant share. With the deepening of tax administration, the tax authorities found that there are many problems in the real estate tax collection. Based on the comparison of domestic and foreign real estate tax collection and reference, combined with the status of Baoying County real estate market analysis of tax collection is proposed to enhance the level of Baoying County real estate tax collection of suggestions and strategies, administration building theory and practical guidance on local real estate taxes and development of the domestic industry has long-term significance and value. |
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