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本文阐述了契税的概念及职能定位,在积极探究契税风险的同时,详细分析了海淀地税局契税征管系统实际操作的特性、从征管业务流程及日常征管问题中发现其风险,并从税务机关内部和税务机关外部两个不同角度指出了契税及与契税相关的税收风险,提出了进一步完善契税征管工作的具体措施和建议,有利于优化税收环境、提高征管质效。契税,是一种行为税。凡在我国境内转移土地房屋权属:包括国有土地使用权出让、土地使用权转让(房屋买卖,赠与或交换)等情况,承受单位和个人都应依法缴纳契税。契税是关乎民生的税收,由于契税的特殊地位和征管对象的特殊性,因此如何进一步探究、管理其风险,使税收取之于民,用之于民,更好地为社会主义现代化建设发挥其杠杆调节作用,具有一定的指导意义。为进一步完善契税征管程序,建议上级机关加强调研力度,出台合理的税收政策,整合资源,优化系统,不断改进系统中出现的各类问题,加强各税种之间联动机制,促进房地产税收一体化发展,最大限度的将契税风险点化解在税务机关内部,化解在基层。
This article expounds the concept and function of deed tax, actively investigates the deed tax risk, at the same time it analyzes in detail the characteristics of deed tax collection and management system of Haidian Local Taxation Bureau, finds out its risks from the process of tax collection and management and daily collection and management, Pointed out the deed tax and the tax risk related to the deed tax from two different perspectives outside the taxation authority and put forward specific measures and suggestions to further improve the deed collection and management. This will help to optimize the tax environment and improve the quality of collection and management. Deed tax, is a kind of behavior tax. Where the transfer of land within the territory of China’s ownership: including the transfer of state-owned land use rights, the transfer of land use rights (housing sales, gift or exchange) and so on, units and individuals should bear deed tax. Deed tax is related to the people’s livelihood tax, due to the special status of the deed tax and the special nature of the object of collection and management, how to further explore and manage its risks, so that tax revenue from the people, use the people, and better play for the socialist modernization Lever regulation, has a certain significance. In order to further improve the procedure of deed collection and administration, it is suggested that the higher authorities should step up investigation and research, put forward a reasonable taxation policy, integrate resources, optimize the system, continuously improve various problems appearing in the system, strengthen the linkage mechanism among various taxes and promote the integrated development of real estate taxation , To maximize the deed tax risk point resolved within the tax authorities to resolve at the grassroots level.