Research On The Tax Collection And Administration Of Real Estate Transaction In Zhangjiang

In recent years,the real estate bubble phenomenon is becoming more and more serious,the real estate transaction tax is one of the means of government regulation to real estate market.The tax collection and administration of real estate transaction can play the role of market regulation,income regulation and tax service.In this paper,Zhangjiagang City is selected as the research area to explore how to further improve the tax collection and administration of real estate transaction.On the basis of research review,basic concepts and theories,this paper summarizes three key elements of the tax collection and administration of real estate transaction,which are basis,personnel and means.The legalization of the basis,the elitism of the personnel and the electronization of the means can effectively improve the work effect of the tax collection and administration of real estate transaction.By using the method of field investigation and research integration,the author has basically mastered the current situation of three elements of the tax collection and administration of real estate transaction in Zhangjiagang.Based on the current situation and the interview data,it is found that there are still many problems in the tax collection and administration of real estate transaction in Zhangjiagang,including the weak legal basis for collection and administration,the lack of professional quality and administrative ethics quality of personnel,and the information sharing between departments is still in the initial stage.The main reasons are thought,interest and supervision.After a thorough analysis of the existing problems and the reasons,it is concluded that to improve the tax collection and administration of real estate transaction in Zhangjiagang,further construction of legal system,personnel team,e-government and supervision mechanism is necessary.