房屋出租征税难的成因与改革意见

• 作 者: 熊明栋 杨建华
• 机 构: 渠县国家税务局,渠县国家税务局,
• 出 处: 四川预算与会计
• 发表日期: 1996年06期
• 关键词: 房屋出租 公民纳税意识 改革意见 不正当行为 逃税行为 信息联系 专项奖 执法行为 清理情况 目标管理

近年来,伴随着市场经济的发展,房屋出租业日渐火红起来,出租收入已成为不可忽视的税源。然而,在大量房屋出租的同时,征税难的问题也日益突出。一、纳税人普遍缺乏自觉纳税意识。一些单位和职能部门在出租房屋后,往往用行政手段或用其它不正当行为,要求税务部门免征或少征税款。个人私房出租,其纳税人更是多方抵制、躲避或硬行抗税。

In recent years, with the development of market economy, the housing rental industry is getting hotter and the rental income has become a tax source that can not be ignored. However, while a large number of houses are being rented, the problem of tax collection is becoming increasingly prominent. First, the general lack of taxpayers conscientious tax awareness. After some units and functional departments rent houses, they often require administrative departments or other improper behaviors to require the tax department to exempt or reduce taxes. Individual private rental, the taxpayer is more boycott, avoid or hardcore anti-tax.