Research On VAT Collection Management Of Real Estate Industry In Baotou City

China has launched the pilot project of replacing business tax with VAT since May 1,2016,making real estate,construction,finance and consumer services into the pilot.The purpose of the policy is to speed up the reform of fiscal and taxation,optimize the industrial chain,and deepen the supply-side structural reform.Real estate industry plays an important role in gross national product.After the reform of the camp,the value-added tax has become the main tax in the real estate industry.After the policy,the value-added tax has become the main tax of the real estate industry and the important source of taxation.Therefore,strengthening the collection and management of the real estate industry after the policy is the focus of the tax authorities.After the policy,the value-added tax chain of the real estate industry in Baotou City has been improved.But it also poses new challenges for tax administration.Baotou City is a third-tier city.Although the control of house prices has achieved results and sales revenue rises,there are still problems in destocking and house price control.The real estate industry has paid less taxes and the tax source has been unstable.At the same time,there are outstanding problems in revenue recognition and input invoices.This article starts with the impact of the policy on the real estate industry and the real estate industry VAT tax management using3 methodsunderthe background of the change of business tax to VAT.In view of the development status and taxation of the real estate industry in Baotou City after the policy,starting from the tax authorities and taxpayers,the paper expounds the problems and causes of tax collection and management of real estate industry in Baotou City in terms of tax collection and management system,managementefficiency,supervision system,information system application,departmental cooperation,tax staffing and literacy,and taxpayer tax awareness.Then starting from the tax authorities and taxpayers,it puts forward opinions and suggestions on strengthening tax collection and management,improving tax service level,establishing supervision platform,increasing the strength of the investigation,strengthening internal coordination and external cooperation of tax authorities,fully applying information platform,raising taxpayer tax awareness and increasing taxation knowledge.