Research On Property Tax Collection And Management Problem Of Harbin

The development of reform and opening up for more than 40 years has promoted the earthshaking changes in China 's social and economic structure,and the real estate industry is both a catalyst and a beneficiary of this reform,and the most important support for China 's huge economy.Pillars.In recent years,there has been a lot of news on the reform of real estate tax.The “Plan for Deepening the Reform of the Fiscal and Taxation System” adopted by the Political Bureau of the Central Committee in 2014 requires that real estate tax legislation be accelerated and the reform be promoted in a timely manner.It is proposed to "steadily advance the real estate tax legislation." Therefore,the real estate tax is a major event related to thousands of households,national economy and people's livelihood,and it has an important impact on the social and economic life of China as a whole.From the perspective of the definition and meaning of real estate tax and tax collection and management concepts,based on premium recovery theory,public choice theory and tax compliance theory;by comparing the development status of the real estate industry in Harbin with the scale of real estate tax revenue in recent years,As well as the methods of field visits and surveys,the problems such as the serious loss of real estate tax sources in the Harbin real estate tax collection and management,the difficulty in verifying the basis for real estate tax calculation and the lack of real estate tax collection management are analyzed,and the reasons for these problems are Harbin The Municipal Taxation Bureau lacks the concept of tax source management,low awareness of tax compliance,and poor quality and efficiency of tax collection and management.Through the AS tax evasion model,it analyzes the deep-seated reasons that affect tax evasion by taxpayers and concludes that the strength of strong tax punishment is The key to preventing taxpayers from evading taxes should be supplemented by measures such as lowering taxpayers 'compliance costs and increasing their tax evasion costs;drawing on the experience of real estate tax collection and management in the United States,Japan and the United Kingdom,as well as Shanghai and Chongqing,it is concluded that Need to establish and improve the real estate registration system and improve the real estate value evaluation machine And ensure transparency and other tax-related information revelation.Therefore,suggestions for improving the quality and efficiency of real estate tax collection and management in Harbin include: strengthening the tax source management of real estate tax,including paying attention to the tax source management of operating real estate,strengthening the tax source management of rental real estate;improving the tax compliance of taxpayers,including Improve the taxation service level of the tax system,enhance the taxpayer's awareness of self-taxation,and increase the cost of illegal real estate taxation;improve the tax administration's collection and management capabilities,including increasing the taxation of real estate taxation audits and improving the level of tax collection and management information;establish an effective system Constraint mechanism,including strict implementation of real estate registration management system and the establishment of a diverse and coordinated tax management mechanism.It aims to provide useful reference for relevant departments' decision-making.