Research On The Collection And Management Of Real Estate Tax Ownership In Zhejiang R City

Promoting the legislation of real estate tax steadily,real estate tax reform is still on the way.Real estate tax reform has already formed a certain consensus in China,with "light turnover,heavy retention","wide tax base,low tax rate",etc.,but it is still at the theoretical stage,especially in tax collection management,with real estate tax in City R as the entry point Point,discover the existing collection management problems,and put forward relevant preparation for the reformed property tax collection management.From the current real estate tax management system of our country,combined with the actual work situation of our own participation,using literature research method,expert consultation method,field investigation method,comparative reference method and questionnaire survey,it is found that R city has the problems of "controlling tax by ticket" and low tax initiative.This paper analyzes the international real estate tax system and its management experience,obtains some valuable experience based on its tax system construction and actual tax management,and puts forward(1)opening up department information,strengthening tax source management,obtaining tax source registration based on "real estate registration" system,sharing information with street and public security departments and verifying real estate rental;(2)speeding up the reform of real estate tax system,perfecting the most important evaluation link of property tax system,increasing the evaluation publicity system and evaluating dispute review system;(3)Improve the tax collection and management system of natural persons,establish sound data to supervise natural persons,enhance tax technical support,improve the ability of collection and management of natural persons,strengthen the effective use of big data,artificial intelligence and other taxes to improve the efficiency of collection and management;(4)improve tax compliance and improve relevant measures.We should do a good job in tax publicity and simplify the process of tax administration,improve the relevant supporting systems to raise illegal costs,establish a glorious moral environment for tax payment,speed up the construction of credit system,and strengthen tax law enforcement.To guide the development of tax agencies.At the same time,I hope to provide reference for the reform of real estate land tax system through personal research.