论文部分内容阅读
房地产业近年来发展比较迅速,已经成为拉动经济增长的重要引擎,其在地方经济中支柱地位日益彰显。经济直接决定税收,税收反映经济动态,随着房地产业的快速发展,房地产业税收规模也快速扩大。由于房地产行业本身的特性,房地产也税收历来是税收征管的难点和重点。笔者通过对XX区多家房地产企业进行调研,结合征管实践,对目前房地产税收的征管现状、存在问题进行了深入思考,从制定规程、规范管理、开展巡查、完善监督、加大检查、加强协作等方面对房地产业税收征管提出了对策和方法。
The rapid development of the real estate industry in recent years has become an important engine of economic growth. Its position in the local economy has become increasingly prominent. The economy directly determines the tax revenue. The tax revenue reflects the economic developments. With the rapid development of the real estate industry, the tax scale of the real estate industry has also rapidly expanded. As the real estate industry itself, the real estate tax has always been the tax collection difficulties and priorities. Based on the investigation of many real estate enterprises in XX district and the practice of tax collection and management, the author made deep consideration on the present situation of tax collection and management of real estate and existing problems, from making regulations, standardizing management, conducting inspections, improving supervision, intensifying inspection and strengthening cooperation And other aspects of real estate tax collection and management measures and methods.