A Survey Of Deed Tax Collection And Management In Lulong County

Deed tax,a crucial tax in national property tax system,makes a great contribution to the growth of local government receipts and the smoothness of economic development.It also plays a critical role in collecting government receipts,modulating revenue distribution,and improving resource allocation.Recently,with the roaring of real estate industry,deed tax becomes a new point of growth for local tax collection,and also shows further potential.Besides being mandatory,voluntary,and stationary,deed tax contains the features of being one-off and liquidity.Such features bring difficulties for the collection of deed tax.Therefore,the improvement of deed tax collection appears a vital subject for tax authority today.Based on document analysis,questionnaire,statistic collection,interview,and case study,the author finds that in Lulong County,problems like outdated ways of operation,lagged technology,tedious collecting regulations,and lack of pertinence in dissemination have long been existing,which cause serious tax collecting delay.To solve the problems,the author suggests that based on refined management theory and collaborative management theory should be adopted.Furthermore,with comprehensive tax authority model,and the measures like improving management mechanism,enhancing quality and efficiency,innovating ways of dissemination,and together with “Internet+ deed tax application system”,the management of Lulong tax bureau may certainly achieve being more scientific,refining,and professional.This paper may also offer certain suggestions of deed tax management in other areas with similar situation.