發(fā)布時(shí)間：2018-04-26 19:41

  本文選題：房地產(chǎn)業(yè) + 稅收�。� 參考：《吉林財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：房地產(chǎn)業(yè)的快速發(fā)展成為推動(dòng)國民經(jīng)濟(jì)發(fā)展的重要力量，房地產(chǎn)業(yè)已經(jīng)成為我國國民經(jīng)濟(jì)的重要經(jīng)濟(jì)支柱。隨著房地產(chǎn)業(yè)的發(fā)展房地產(chǎn)稅收成為稅收收入增長的重要來源，房地產(chǎn)業(yè)稅收的宏觀調(diào)控作用日益明顯，但房地產(chǎn)業(yè)的稅收征管的效率卻很低。本文將理論與實(shí)踐相結(jié)合，綜合運(yùn)用定性分析、定量分析、比較分析等研究方法，對(duì)如何加強(qiáng)房地產(chǎn)業(yè)稅收征管進(jìn)行了研究分析。本文是對(duì)房地產(chǎn)業(yè)稅收征管做了深入的理論探討和現(xiàn)實(shí)分析，對(duì)于提高房地產(chǎn)業(yè)稅收征管的質(zhì)量和效率具有較強(qiáng)的理論意義和實(shí)際意義。 本文首先介紹了房地產(chǎn)業(yè)及房地產(chǎn)業(yè)稅收征管現(xiàn)狀。隨后，對(duì)征管中存在的主要問題進(jìn)行了深入分析，歸納了房地產(chǎn)業(yè)稅收制度政策不完善、稅務(wù)部門管理不到位、納稅人納稅意識(shí)淡薄、我國的房地產(chǎn)評(píng)估體系不健全、房地產(chǎn)業(yè)稅收征管配套制度不完善、信息管稅程度不高、部門配合不到位等六個(gè)方面問題。針對(duì)存在的問題，列舉美國、日本等發(fā)達(dá)國家的房地產(chǎn)業(yè)稅收管理經(jīng)驗(yàn)，并加以學(xué)習(xí)借鑒。 最后，，分別從合理改革房地產(chǎn)業(yè)稅收制度、優(yōu)化納稅服務(wù)、提高納稅人稅法遵從度、完善房地產(chǎn)業(yè)稅收管理模式、健全房地產(chǎn)稅收征管的配套制度、強(qiáng)化部門協(xié)調(diào)配合等六個(gè)方面提出了具體的對(duì)策和建議。本文的研究內(nèi)容具有較強(qiáng)的實(shí)際參考價(jià)值，對(duì)于完善房地產(chǎn)業(yè)稅收征管工作具有重要的現(xiàn)實(shí)意義。
[Abstract]:The rapid development of the real estate industry has become an important force to promote the development of the national economy, and the real estate industry has become an important economic pillar of our national economy. With the development of real estate industry, real estate tax becomes an important source of tax revenue growth, and the macro-control effect of real estate tax becomes more and more obvious, but the efficiency of tax collection and management in real estate industry is very low. This paper combines theory with practice, synthetically uses qualitative analysis, quantitative analysis, comparative analysis and other research methods to study and analyze how to strengthen the tax collection and management of real estate industry. This paper makes a deep theoretical discussion and practical analysis on the tax collection and management of the real estate industry, which has strong theoretical and practical significance for improving the quality and efficiency of the tax collection and management of the real estate industry. This article first introduced the real estate industry and the real estate industry tax collection and administration present situation. Then, the main problems in the collection and management are deeply analyzed, and the imperfect tax policy of real estate industry, the inadequate management of the tax department, the weak tax consciousness of the taxpayers, the imperfect real estate evaluation system of our country are summarized. There are six problems in real estate industry, such as the imperfect system of tax collection and management, the low level of information management and tax management, and the lack of coordination between departments. In view of the existing problems, this paper enumerates the real estate tax management experience of the developed countries, such as the United States, Japan and so on, and learn from it. Finally, from the reasonable reform of the real estate tax system, optimize the tax service, improve the degree of tax compliance, improve the real estate tax management model, perfect the supporting system of real estate tax collection and management. Strengthen the coordination and coordination of departments and other six aspects of specific countermeasures and suggestions. The research content of this paper has strong practical reference value, and has important practical significance for perfecting the tax collection and management work of real estate industry.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F299.23;F812.42

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