Research On The Problems And Countermeasures Of Tax Collection And Administration Of Real Estate Industry In Guilin

With the continuous rapid development of national economy and the accelerating process of urbanization,people's material living standards are increasing,China's real estate industry has made rapid development in recent years,become the most important source of local revenue.In 2014,the real estate industry tax more than the wholesale and retail industry,ranked in the forefront of tax revenue.The rapid development of real estate industry,while expanding domestic demand to promote the development of national economy,has also produced a lot of problems,such as soaring house prices,financial risks,and so on,has become the focus of the country's high-level attention.Taxation is a national stable economy,the real estate industry to regulate important measures,but the urgent task is to use the means of tax collection.The real estate industry is the current tax system to pay the most local taxes,mainly including sales tax,such as 11 tax.The pattern of tax collection and management of real estate industry from 80 to the beginning of the evolution of the process of continuous development,from "one person into the plant,tax control" to "the integration of real estate tax management",has made great progress,however,compared with the rapid development of the real estate industry,the supervision measures of tax authorities are still lagging behind and in a passive position.Because the real estate development enterprise operating cycle is long,the business is complex,involves taxes more,the tax risk is high,the tax violation problem remains grim.Strengthening the tax collection and administration of real estate industry is conducive to combating tax-related offences,the perfection of tax policy and the control of macroeconomic trends,also conducive to the healthy development of the real estate market.As a world-class tourist city and the first National historic and cultural cities,Guilin has developed strong economy in recent years and has achieved sustained growth.Guilin has benefited from its advantageous geographic location and climatic characteristics,the various infrastructures are perfected,and the real estate industry in Guilin is rapidly growing.2012,the National Development and Reform Commission formally approved the "Guilin International tourist attraction development plan outline",Guilin will be completed in 2020 International tourist attraction.The implementation of this major strategy,attracted many well-known domestic and foreign real estate development enterprises into Guilin.Guilin since 2009 the comprehensive implementation of real estate tax management,the total real estate tax revenue growth,the proportion of local tax rises gradually,but since 2014,the real estate development investment rising speed obviously faster than the real estate tax rate growth,the real estate tax collection and management still exist some loopholes,in the development,trading,retain all aspects of the different degrees of management problems,resulting in the substantial loss of real estate tax in Guilin city.The main reasons are:The first is the imperfect system policy,which leads to the inefficient collection and administration,the second is not high quality of tax personnel,inadequate collection and administration,the third is the lack of co-ordination of departments,leading to the management lag passive;Fourth,the taxpayer quality is not high,resulting in the increase of tax collection resistance.Fifth,inspection crackdown is low,leading to rigid law enforcement weakened.At home and abroad,there are some mature and effective experiences in the tax collection and management of real estate industry.Liuzhou in order to solve the traditional tax administration in the management of the problem of the existence of the model,the city's source of revenue according to industrial,commercial,real estate and construction installation industry,financial services and other industries into four categories,the full implementation of intensive professional management.Yantai developed "Sell property,rent property,decorate a house,build a property" tax management system,the various links of tax management information integration,to achieve the information flow of the link to ensure that business flow of convergence and unimpeded,the formation of the source of the source and development process to track supervision and control.The United States has a well-established real estate appraisal system,real estate appraisal agencies and assessment personnel are very specialized.All aspects of Tax declaration processing is relying on high efficiency and huge tax information network,greatly improve the efficiency of the collection and management.Britain attaches great importance to the taxation of real estate,and the earliest legislation of real estate taxation science,promulgated a number of real estate tax laws and regulations,guaranteed the real estate tax mandatory function to achieve.Singapore implements the "one corresponding" type of tax service,so that tax collection declaration to achieve "a window" service,improve the taxpayer's satisfaction with the tax service.Through comparing and analyzing the management of real estate tax collection,drawing from its Advanced collection management mode,combining with the problems existing in the management of real estate tax collection in Guilin,we can conclude the main countermeasures of further perfecting the tax collection and administration of the real estate industry in Guilin City,mainly include:The first is to improve the construction of the tax legal system,improve the real estate appraisal system;The second is to strengthen the cadre's business ability,tamp the base of tax collection and management.The third is to strengthen the comprehensive administration tax,improve the quality of control.And the fourth is to strengthen publicity and counseling,optimize tax service.Fifth is to reduce external interference,increase the intensity of inspection.