Research On The Present Situation And Countermeasure Of Land Value Added Tax Collection And Management In Wuhan City

The national levy of land value-added tax is to strengthen the regulation of the real estate market.The initial land value-added tax has always played the role of "small tax type" in the local tax system,and failed to achieve the expected effect of tax regulation.With the gradual warming of the real estate market and the increasing emphasis on land value-added tax,land value-added tax has become a major contributor to local taxation.However,due to the complexity of the land value-added tax system and the difficulty of liquidation,the collection and management work is still at a level to be improved.Based on the present situation of the collection and management of land value-added tax in Wuhan and the example of collection and management,this paper analyzes the outstanding problems in the collection and management,and proposes countermeasures to optimize the land value-added tax collection and management ?In the theoretical research,this paper mainly expounds the design principle and calculation method of land value-added tax,the research status of land value-added tax at home and abroad,and the theoretical basis of the principal-agent in the public price and new public management..It is stated that the land value-added tax levy is mainly for the purpose of promoting the rational use of land,controlling the scale of construction,reducing the profits of real estate enterprises,and increasing the national fiscal revenue.Land value-added tax collection and management has very important practical significance.In the aspect of empirical research,data analysis method was adopted to analyze the tax sources and collection status of land value-added tax in Wuhan by mining relevant data of Wuhan real estate market and Wuhan city tax data in recent years.Through the analysis of specific cases,the paper analyzes the concept and management process of land value-added tax in Wuhan.This paper analyzes the problems in the collection and management of land value-added tax in Wuhan from five aspects: subject,policy,process,performance and environment.On this basis,the method of improving the quality and efficiency of land value-added tax collection management is proposed.