Research On The Tax Collection And Management Of Real Estate Transactions

Since the 19th National Congress of the Communist Party of China,improving government execution and credibility,building a service-oriented government that the people are satisfied gradually become the core of the modernization of the socialist cause."The 14 th Five-Year Plan for National Economic and Social Development of the People’s Republic of China and the Outline of Vision 2035" proposed to build smart taxation and promote the modernization of tax collection and management.On March 24,2021,the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council issued the "Opinions on Further Deepening the Reform of Tax Collection and Administration"(hereinafter referred to as the "Opinions").The "eight major integrations" driven by tax big data,promote the digital upgrade and intelligent transformation of tax collection and management with the concept of data-driven,system integration and overall planning,aiming to build a powerful smart tax and promote the integration of tax law enforcement,service and supervision.All-round reform,holistic and integrated improvement of tax governance efficiency.Based on the practical foundation of real estate transaction taxation in G County under this background,this paper focuses on the related taxation of real estate transactions in the circulation link.On the basis of thorough research on domestic and foreign literature,Firstly,starting from the development status of the real estate transaction market in G County,analyze the real estate transaction situation in G County,and analyze the real estate transaction tax collection and management agencies and collection and management process by means of questionnaires;Secondly,based on the actual situation of the post,combined with the current situation of tax collection and management of real estate transactions in G County,it analyzes the problems existing in the internal control,collection and management methods,tax service system and team building of G county real estate transactions;Thirdly,from the perspectives of internal control,team building,supervision mechanism,etc.,to find out the reasons for Problems in Real Estate Transaction Tax Collection and Administration;Finally,from the aspects of law enforcement,service and supervision to proposes specific countermeasures.This thesis mainly adopts the literature research method and field visit method for analysis.On the basis of in-depth discussion and in-depth analysis of the current status of tax collection and management of real estate transactions in G County,focus on analyzing the causes of the problem,grasp the essence of the problem from the source,and put forward from the perspectives of law enforcement,service,supervision,tax co-governance,etc.Suggestions on strengthening and improving the reform of tax collection and management of in G County’s real estate transactions.