A Research Report On The Property Tax Collection And Management Of Individual Rental Housing In W City

With the rapid development of economy in recent years,urbanization construction is accelerating.The scale of urbanization construction is expanding.The employment opportunities is increasing,attracting a lot of migrant workers.With the increase of the floating population,the personal housing rental market is expanding rapidly.Some of the local people's income come from the rent.With the rise of income of personal rental housing,personal housing rental tax revenue can increase local tax revenue.However,due to the situation that personal real estate rental is multi-faceted,mostly for cash transactions and cannot be found easily.Local tax authorities can not fully grasp the rental housing situation,resulting in a serious loss of revenue.The management of personal rental property tax collection need to be strengthened.There are few studies on the collection and management of real estate tax in individual rental houses in China,and most of them start from theory and draw lessons from the experiences of foreign scholars.Few scholars carry out relevant research from practice.And because the individual rental property tax data is difficult to obtain,so the the actual research of personal rental housing property tax administration is relatively small.Improving the quality and efficiency of tax collection and management is the basic goal of tax collection and management.In this paper mainly uses the methods of literature review,questionnaire survey and statistical analysis.From the perspective of quality of tax collection and management,taking W City as an example,the paper analyzes the main problems of personal rental property tax collection and management through the distribution of questionnaires and the causes of these problems.In order to strengthen the tax collection and management of W City,put forward relevant suggestions.By consulting the relevant literature at home and abroad and the Local Taxation Bureau of the Field Research Report,to understand the policy advocacy,tax burden,the level of service of the tax authorities,tax collection and management of information construction will have an impact on the collection and management of individual rental housing property tax.To analyze the 251 valid questionnaires and found that the problems of individual rental housing tax collection and management in W city are more,the taxpayer's tax awareness is generally not high.Then analyzes the basic situation by using SPSS21.0.Finally the papaer draw the conclusion that the problem of personal rental housing property tax losses is serious.The main problems founded are as follows:(1)The taxpaying enthusiasm of taxpayer is not high.enthusiastic about taxpayers,Few people take the initiative to pay taxes(2)the tax basis is not real;(3)the tax-related legal system is not perfect;(4)the degree of information is not high;(5)supervision and accountability mechanism is imperfect.At the same time,by using the methods of factor analysis,the paper draw the conclution that there are five key factors influencing the collection and management of real estate tax:(1)The awareness of paying tax is weak.(2)The corporation of related authorities is not good.(3)the attitude and level of tax service.(4)The constitution of the rental market is complex.(5)The comprehensive tax burden is relatively higher.Therefore,the paper pointed out relevant suggestions:(1)Improving the principles of personal rental property tax collection and management.(2)Improving the construction of tax information system;(3)Improving the reward and punishment mechanism;(4)Improving the means of tax services;(5)Creating a good environment for collecting and paying tax.(6)Strengthening the security measures for tax collection and management.The paper provide some theoretical and practical guidance for strengthening the collection and management of house renting,and provide some suggestions for the collection and administration of real estate tax.