The S District Of Tangshan City Local Taxation Bureau Of The Real Estate Industry Tax Assessment Model Research

As an important management work of tax collection and administration, tax assessment is closely related to national tax system improvement, administrative ways of tax and tax compliance degree of taxpayer. Tax assessment serves as “radar detection station” of the tax authorities to “scan” the tax affairs of the taxpayer to spot anything suspicious in time and avoid tax evasion and fraud. Tax assessment model is the base of tax assessment, which can directly affect the effectiveness of tax assessment. It is gonging to make the tax assessment work much easier if a tax assessment model would suit its industrial characteristics. Real estate industry has become the social focus for its huge influence to the state and people’s livelihood and great profits. But its tax contribution has been questioned because of severe tax evasion, which is a huge lost of national tax revenue. In 2013, the real estate tax revenue of District S in Tangshan accounted for 33% of the local tax revenue and remarkably drove the development of construction, building materials and financial industry. Tax assessment of tax authority in District S is in an early stage. The establishment of an effective data model of the real estate development industry as well as the monitoring and detection of the authenticity of its tax-related indicators hold great practical significance in improving the management of real estate industry.This paper focuses on establishing a tax assessment model in line with the real estate industrial characteristics in District S. This paper combines research methods of case study, document study, comparative analysis, index quantification analysis with tax assessment theory. It is based on analysis the tax-involved risks of real estate and starts from tax contribution than the major, regional price differences, the characteristics of transformation of the old city project more and no property facilities sales part concealing income. This paper raises improvement proposal to build a proper tax assessment model in District S. The model contains the application object, the tax assessment index system and method of tax evaluation and ways of tax assessment information collection. The innovation lies in sorting out and dividing the index system into solid index system, dynamic index system and the correction value system in a scientific way. The three kinds of index systems complete each other to evaluate the tax affairs of real estate in a comprehensive and systematic way. At last, it will use the assessment model to verify the results through cases and draw a conclusion and put forward suggestions.