Research On The Problems And Countermeasures Of Land Value Increment Tax Collection And Management For Real Estate Enterprises In Derong County Of Sichuan Province

With the development of the reform and opening up economy,the real estate industry has gradually become the pillar industry of the national economy.The levying of land value increment tax was established in the period of continuous high temperature and serious speculation of real estate.the State Council issued the Provisional Regulations of the People's Republic of China on land value increment tax,which stipulated that the part of the value-added obtained from the paid transfer of the right to the use of state-owned land and the property rights of the above ground buildings and other attached objects shall be taxed.It plays the role of regulating the high profits of real estate,standardizing the market order of real estate and ensuring the normal operation of macro-economy.The government work report repeatedly reflects the management of the real estate industry.The government work report in 2019 puts forward the rule of "improving the local tax system and steadily promoting the real estate tax legislation".It has become an important and long-term work to focus on curbing the excessive rise of real estate prices and regulating the order of the real estate market.It is necessary for the tax authorities to further do a good job in the collection and management of real estate tax,especially land value increment tax.This paper uses the literature research method to sort out the research at home and abroad,and systematically introduces the core concept of land value increment tax collection and management,the theoretical basis of the research,and the theoretical model of land value increment tax collection and management.Secondly,based on the local practice of land value increment tax collection and management in Derong County,this paper introduces the actual situation of the construction and development of the county,highlighting the small area of the county,no redundant idle land,the development will involve the characteristics of the old city transformation,the current situation of the real estate industry in Derong county and the factors affecting the land value increment tax collection and management of real estate enterprises,and then takes Z real estate development enterprise in Derong County as an example,through the analysis of relevant data for collection and management situation of the land value increment tax for Z real estate development enterprise,thus summed up the problems existing in the collection and management of land value increment tax for real estate enterprises in Derong County,which are manifested in the difficulties in policy implementation,low compliance of taxpayers,inadequate external support and cooperation,the difficulties in ticket control of tax,defects in data sharing,and high risk of collection and management,and then analyzed the causes of land value increment tax of real estate enterprises in Derong county Based on the requirements of speeding up the urbanization construction,vigorously advocating "cutting taxes and fees" and "reforms to streamline administration,delegate powers,and improve regulation and services",the causes of the existing problems in tax collection and management should be considered how to not only streamline administration,but also manage it well,so as to achieve the full collection of receivables.Based on the comprehensive analysis of the problems and causes,this paper puts forward the countermeasures to strengthen the collection and management of land value increment tax for real estate enterprises in Derong County,such as: cooperating with the legislative research,establishing the cooperation mechanism between tax authority and enterprises,strengthening the information push from other departments,training the thinking of tax management of data,improving the measures of tax inspection,etc.so as to gradually resolve the problems of land value increment tax collection and management for real estate enterprises in Derong county To improve the ability of tax collection and management.Finally,the paper puts forward suggestions to solve the same problems and the shortcomings of this paper,in order to provide reference and Enlightenment for the tax authorities in Sichuan and even in the areas which underdeveloped economy and difficult urbanization.