The Investigation Report On The Collection And Management Of Urban And Rural Land Use Tax In Changsha

In our tax system,the urban and rural land use tax(hereinafter ref-erred to as the land use tax)is an important item of taxation in land keeping link,and also one of the stable sources of local fiscal revenue.In 201 5,Changsha has finished adjusting to the land use tax policy in seven years,which has generally increased the grade of land and the standard of tax,expanded the scope of taxation.Now,the tax increase with the current policy is still continuing,It's still unknown that whether there are the sustainability of tax increase later.Under this adjusted policy,this report is finished with the help of local taxation bureau and other administration.The research methods used in this paper include literature reading,interviews and communication,direct investigation and contrastive demonstration.This report is research on the tax collection and management of land use tax in Changsha.Based on the statistics and analysis of the tax data in the past six years,and the interview records of the tax authorities and the relevant administration,we find the problems as follows:it's difficult to manage complex tax sources,collection power and collection mode single are limited;tax collection and administration has legal and difficult questions,there are disputes about the tax elements and the legal principle of tax must be implemented;information management is in slow progress,which is in low efficiency of internal and external information exchange;Tax rights of local governments is unreasonable and district government has no right to tax revenue sharing;there are fundamental defects of land use tax in tax system design.By the analysis of the problems,we give the following proposals:Strengthen the supervision of tax sources to solve the problem of collection and management from the source;Implement the tax legal principle to avoid taxation dispute;Promote the process of information management tax and optimize portal;Appropriate relax of local tax power and district government participate in tax revenue sharing;Optimizing tax system and considering change the way of collecting tax.When the conditions are met,it will be better to adjust land differential income,then strengthen its tax revenue and land resources allocation function.