Quzhou City Real Estate Tax Management Problems And Research

The real estate market has been in place for only twenty years in our country,but it has developed rapidly with rising home prices in resent years,it has become an industry that has a huge impact on national life.Real estate tax as an important tax of local tax system in China,to raise the local finance income,to strengthen the real estate market macroeconomic regulation and control,regulating the income distribution plays an important role.In contrast with the current domestic real estate industry,the proportion of real estate tax revenue in the whole fiscal revenue has not increased significantly.This shows that the real estate tax lags behind the development of the real estate industry,and there are many problems in the tax collection and management.For example,the real estate tax policy is not uniform,the scope of taxation is narrow,the method of collection and management is single,the enterprise tax burden heavy,double taxation,the tax and the tax mix and so on.The development of the real estate industry has been severely affected,which also led to the loss of large tax revenue.Therefore,perfecting the real estate tax system,strengthening the real estate tax management is better to promote the economic,social sustainable development,the early comprehensive construction of a moderately prosperous society urgently needs.This article starts from the current situation of real estate tax administration in China,it is clear how to raise the level of real estate tax management in the new situation.Through the analysis of foreign real estate tax system and tax collection theory,Some valuable experiences are obtained from the system of real estate tax system,tax administration and tax system construction.Taking Quzhou City real estate tax management as the entry point,the way of combining survey access and simulation measurement is adopted,to evaluate the structure and management mode of the existing real estate tax system,analyze its shortcomings in tax structure,management means,management responsibility,tax service,and department cooperation.The article puts forward some suggestions to optimize the real estate tax management。Main contributions of this article: First,the topic should be to attach great interest to the people’s livelihood,subject to the current reform direction of the tax system.On the premise that the malpractice of real estate tax administration is gradually exposed,the existing real estate tax system is evaluated and the proposal is made from the tax practice.It has practical guiding significance to promote the healthy and orderly development of real estate enterprises and guarantee local tax revenue;Second,research method innovation.In this paper on the basis of a brief introduction to the content of the real estate tax,through the data analysis of the real estate tax structure,simulation of speculation of real estate enterprise tax burden,more objective to find out the problem.It is hoped that this article can put forward its own reform plan on the basis of previous research results,so as to further study.