| In recent years,with the continuous advancement of China’s urbanization process and the rapid development of social economy,the transaction volume and transaction volume of real estate have increased substantially.Economic prosperity is accompanied by the prosperity of tax industry,tax volume is growing,but the level of tax management has not kept pace,thus constantly exposed many tax collection and management problems.Due to the special of the management of real estate transactions,there are a series of problems in the tax administration,which affect the government’s social credibility,governance ability and tax business environment,and need to be solved urgently.This paper selected L City as the research object,based on the theory of new public management,Smith policy implementation model theory,collaborative governance theory and other theoretical bases,and made full use of literature research method,case analysis method and statistical analysis method to carry out research.In the specific research process,firstly,the research background and significance are summarized,and the research methods and framework are introduced.Secondly,the development process and current situation of tax administration system related to real estate transactions in L were studied,and the satisfaction survey was carried out by questionnaire survey and field interview.On this basis,combined with L City’s real estate transaction tax management of the common and individual cases are analyzed and studied.By refining the existing problems and manifestations,in-depth analysis of the causes of the problems,and finally put forward targeted measures and suggestions.To help L City and even a larger area to improve the collection and management of taxes related to real estate transactions,improve the collection and management level of real estate transactions,and optimize the tax business environment.Through the research,it is found that there are drawbacks in the internal control of tax collection and administration of real estate transactions in L City,deviations in public policy implementation,weaknesses in risk control ability,barriers in inter-departmental cooperation and other problems.It is suggested to strengthen support guarantee,establish the internal control mechanism of whole-chain prevention and control,highlight precise policies,improve the efficiency of public policy implementation,and strengthen data empowerment.Enhance the awareness and level of risk management,highlight collaborative efficiency,and form joint governance of tax administration. |