The Tax Collection And Management Of Real Estate Industry In Qilin District And Its Countermeasures

With the rapid promotion of Chinese Urbanization progress,the real estate industry plays an important role in the development of overall national economy.Based on the real estate industry is developing in a prompt pace,related tax is highlighted in local financial sources and lever function of governmental economy.In the meanwhile,it relates to the people's livelihood and attracts the public's high attention.In the past few years,as the central city of the second largest city of Yunnan Province,the real estate developed so quickly in Qilin area and facilitated the rapid development of other industries in the overall area.Thus related tax becomes the top priority in current local taxes.For its unique function and special position,tax department regards it as key industry to levy tax.However,the characteristics of real estate determined its long lead time,complicated milestones,too many policies to rule and difficulty implementation,which increased the gap of information asymmetry between taxpayers and publican.Besides,as tax department,levying means is out of date,implementation enforce is lacked,taxpayers don't follow rules and regulation strictly enough,plus the overall tax system and relative policy are pending for perfection,different departments don't cooperate well with each other,all of which factors has detrimental effect to tax levy and weaken the function of tax income and adjustment.Based on this,this paper introduces the current situation of tax collection in real estate of Qilin Area,lists out the issues of tax system perfection,self-construction of tax department,overall tax management environment in society,taxpayer's obedience to tax regulation,and makes an analysis in an objective attitude and rational way.Combined the implementing experience locally and advanced theory & cases in foreign countries,here lists out some advice to proceed: Improve the management level of tax department from team qualifications,informative construction,risk analysis and management,etc.Strengthen the cooperation relations of department internally and inter-departments to form a comprehensive collection of the taxes.Enforce the implementation of regulation and optimize the service to improve the obedience of taxpayers and expectation to complete tax system and structure in real estate.This paper aims to some help to perfect tax levy in real estate in the area of Qilin in some practical significance and can be referred in other type of fundamental taxes and to enforce the tax levy in real estate.