Management Of Real Estate Tax Sources In Yongzhou

The economic development and increasingly accelerated urbanization of Chinapromote sustained development of the real estate industry in China. Since the abolitionof the welfare distribution system in1998, the real estate grows especially fast. Withthe characteristics of wide range of industrial linkage and big leading coefficient, thereal estate has become one of the pillar industries of the national economy.Along with the rapid development of real estate, the real estate transactionactivities and prices both grow continuously in recent years, which bring a substantialincrease in real estate tax revenue and its growing proportion of local fiscal revenue.However, the complexity of the real estate tax system, the scattered distribution of taxsources and the supervision difficulty of tax sources enhance the asymmetricinformation between the tax authorities and the real estate companies, and lead to thereal estate tax sources not effectively and comprehensively being monitored andmanaged. Around above problems, the research into real estate tax administration ismeaningful. On one hand, it will help to exert the leverage role of tax in regulating thenational economy, promoting the sustained and consistent development of economy; onthe other hand, it could ensure the full tax warehouse to better serve the local socialdevelopment.In this paper, the writer takes the real estate in Yongzhou Hunan as an example.Through using macro and micro economics, Taxation and other sources of revenuemanagement theory, combining the writer’s own internship experience in YongzhouLocal Taxation Bureau, and applying document analysis, comparative analysis, systemanalysis and other research methods, the writer first carefully analyzes the real estatetax-related information in Yongzhou, and then summarize some of the problems insources of revenue management. Finally, the paper proposed strategies to deal with thereal estate tax source management loopholes by drawing successful experience fromhome and abroad, providing both theoretical and practical guides to optimize the realestate tax sources management in Yongzhou.