Tax Collection And Management Of Real Estate Transactions:Problems And Countermeasures

The real estate industry is the pillar industry of our national economy.With the development of economy and society and the increasing of urbanization rate,the frequency and amount of local real estate transactions are rapidly expanding.In the"camp changed to increase" after the lack of local main tax categories,the real estate transactions related taxes accounted for more and more revenue,and gradually by the local government and local tax authorities attach importance to.Since 2008,the tax collection and Administration Department of real estate transactions has been transferred from the local financial department to the local taxation department,thus drawing the curtain on the reform of the relevant tax collection of real estate transactions.In March 1,2015,real estate registration provisional regulations came into effect,originally from the local district housing authority belongs to the functions of "housing registration,transfer functions transferred to the Bureau of land and resources under the" real estate registration bureau ",as an opportunity,originally set up in the real estate trading center" taxes "also transferred to the local land and resources the Bureau,in hardware construction and to a new level.From the implementation of the Jiangsu Province in recent years,real estate related tax management integration,and achieved certain results,is a real estate transaction tax related to gradually move toward formal around spontaneously in the collection mode,the means of collection to the advanced areas of learning,two is the tax revenue each year to a new level,become the more important local tax taxes.However,there are also some problems and weak links.As a result of the internal control mechanism is not perfect,resulting in some real estate transactions related tax crime;the diverse needs of reception service consciousness,administration of taxation cadres service capacity to keep up with the development of the times and the taxpayer,the taxpayer back and forth,is willing to pay the tax compliance cost;because of the grass-roots staff is not in place,care is not in place of the construction of human resources,staff lead to serious aging,the loss of a large number of outstanding talents,working enthusiasm is not high.Due to the complexity of the tax system,taxpayers'compliance costs are higher.In this paper,in view of the above problems,in a large number of investigations and case studies on the basis of analysis,find out the causes of these problems,and propose solutions.I have to work in the Department's experience and a large number of first-hand investigation,and entrusted to the brother of the city's real estate transactions related to the tax collection of inspectors,have deep understanding about the problems existing in the process of collecting taxes,the countermeasures have maneuverability,the author thinks that the countermeasures and suggestions this paper will be of Jiangsu Province real estate transactions related tax collection system construction plays a certain reference role.