Research On The Problems And Countermeasures Of Tax Collection And Management Of Real Estate Transactions In D City

Real estate industry plays a significant role in the economic development of D city.Be it selection of the market or selection of the government,the booming of the real estate industry is accelerated,leading to an ever increasing amount of real estate transaction and tax amount.In 2016,with the implementation of the policy of “replacing business tax with value-added tax”,the distribution percentage of main taxes changed greatly,resulting in reduced local tax and great financial pressure faced by the government.Given that taxes related to real estate transaction take a large percentage in local fiscal revenue,local government and tax departments attached attention to such taxes.Also,real estate transaction is directly related to the public and concerns thousands upon thousands of families,so it is where the conflict between the government and the public is concentrated most.The imposition and management of taxes related to real estate transaction reflect the governing ability of the government as well as the government image.In October 2018,real estate transaction could be handled in “one service window” in D city,shortening the time to get property certificate of commercial houses and second-hand houses to 20 minutes by constantly reducing steps of registration and tax payment.The time for taxpayers to pay taxes and handle the certificate is shortened,which is highly praised by taxpayers.Meanwhile,taxes related to real estate transactions have been increased continuously,thus alleviating the government's fiscal pressure.However,problems and weaknesses also exist in imposition and management of real estate transaction taxes,including violation of laws and corruption due to defects in internal control mechanism;low tax compliance due to loopholes in the tax service system;unstable tax staffing and slack in work due to imperfect building of HR;conflict between tax imposition and payment due to imperfect inter-cooperation mechanisms among departments and third-party profit organizations not sufficiently professional.Concerning the above mentioned problems,by sending out investigation questionnaires,on the basis on practice of front-line posts,the reasons for problems in imposition and management of real estate transaction taxes in D city are analyzed.Effective measures are put forward from five aspects,i.e.,reducing internal risks and enhancing enforcement risks mechanism management,enhancing tax payment quality and efficiency as well as optimizing tax payment service system,stabilizing tax service teams and enhancing the building of HR,improving detailed rules of management and optimizing joint work mechanism among departments,and effectively standardizing profit behaviors of third parties through multiple measures,so as to further promote the imposition and management of real estate transaction taxes in D city.