唐山市区二手住房交易税收征管理由

【Abstract】wWw.shuoshilunwen.com In recent years, with the abolition of welfare housing distribution system, the housing consumption structure of residents was improved step by step ,the real estate as a particular commodity has the rapid development with the market.Especially with the overall planning of the urban of Tangshan from 2006 to 2007 .the approval of new development projects were suspended temporarily, second-hand housing transactions basically covered the whole market and became flourishing .which made a due control for the market and also become an important source of tax revenue, but there are also a number of tax collection problems should not be ignored. Therefore, how to make full use of tax leverage to strengthen macro-control second-hand housing transactions, and strengthen tax collection and management to become a major issue which need to be resolved by Tangshan municipal government, in particular, tax authorities .This paper first describes the related concept of second-hand housing transactions and defines the scope of the study and analyzes the characteristics of second-hand housing transactions and makes a expatiation for the current tax revenues, tax policies, management model, the analysis was made with practical work for the influence over the second-hand housing transactions under the tax policies.Second, for the status of second-hand housing transactions many problems were pointed out. such as great variety tax evasion .the basis of tax assesent is difficult to verify, without operation for the unique- housing preferential policies, non-uniform for the tax policy ,and give a analysis for the causes in deep-seated problems, mainly for the taxpayer’s weak tax consciousness, they were driven by the interests to take all means at tax evasion. the lack of supporting systems of real estate assesent mechani which make the tax system lack operability and operational execution.. the efficiency of tax collection was阿bound by tax collection patterns and the level of information and without good co-ordination and restriction between departmentFinally, based on the previous analyses .this paper put forward some countermeasures and suggestions from macroscopic and microcoic aspects for stopping second-hand housing transaction tax evasion and improved tax collection. . Tax Affairs Institution should enhance propaganda and heightened the tax payment sense of tax payer management and strengthened management for the taxation basis of second-hand housing transaction and standardized the implementation of exemption or reduction policies for the unique- housing and given full use of electronic the tax system which enhanced collaboration with housing transaction, property right center, the appraisal institution bank , notarization and other relevant departments. the establishment of joint offices and departments linked system and did a good job for network construction, as soon as possible to establish a transparent system of income, real estate evaluation system and property registration system, which make second-hand housing transaction tax revenue more scientific and the only first-hand information on unique- housing more real at last it is necessary to strengthen the work of second-hand housing transaction tax inspectors and increase efforts to combat tax evasion and promote tax collection with tax inspection .