Research On The Collection And Management Of Land Value Added Tax And Its Strategies

Because of the rapid development of social economy in recent years,China's land transaction market has developed vigorously.The transaction volume of real estate is constantly rising,which greatly improves China's tax funds.At the same time,the collection and management of land value added tax has become more prominent.The reason why the land value added tax exists is the means used to regulate the relevant land transaction market in China.But because of the land market environment changing,especially the rules of the deviation degree in real estate market is also growing,to restrain a bull,regulate the property market,and standardize the market transaction for the purpose of land value-added tax also gradually lost the macroeconomic regulation and control function,so our country should be more focus on raising the level of land value-added tax collection and administration.This paper makes a full understanding of the background of land value added tax,finds out the specific definition and tax requirements of land value added tax,takes the land value added tax collection and management in Sanming city,Fujian province as an example,and combines the research data to describe in detail the specific practices of Sanming city in land value added tax collection and management.Although some achievements have been made,they are still affected by geographical restrictions,weak tax power and imperfect related policies.Based on the specific problems of land value added tax collection and management in China,this paper combined with the case of Sanming city,in order to effectively improve the land value added tax input rate,put forward some specific countermeasures and Suggestions.The second is to improve the level of land value-added tax collection and management,to ensure that the relevant tax "receivable collection";The third is to strengthen the construction of land value-added tax professionals system to ensure that the tax team is strong and capable;Fourth,strengthen the publicity of land value added tax to improve the tax compliance of taxpayers.