唐山市区二手住房交易税收征管问题的研究.pdfVIP

Abstract II Abstract 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 assessment 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 assessment mechanism which make the tax system lack operability and operational execution.. the efficiency of tax collection was 阿bound b