analysis of the deed tax collection work thoughts（分析行为的税收征管工作的想法）.doc

Analysis of the deed tax collection work Thoughts Paper Network: Abstract: With China’s real estate market continues to grow, the deed as a major real estate transaction taxes, their income has continued to grow rapidly, becoming an important local revenue source of income due to the special status of the deed and the collection object specificity, in-depth study of the deed tax collection stage, the problems and propose appropriate measures to further expand on the total tax revenue collection departments, scientific and higher taxes, fine, and professional management are of great significance. how to further improve the deed The collection became the subject of study. Keywords: administration work; problems, the proposed In recent years, with the rapid development of real estate, the deed has become the fastest growing income, income taxes, one of the greatest potential, however, the deed tax collection work on the current situation, there are still some issues to be resolved. First, the current deed tax collection work, the main problems (A local government administrative intervention in a long time, the deed has been in the position of a small tax in the Ministry of Finance of the Interim Rules provides that ‘the provinces, autonomous regions and municipalities who made the Government to formulate implementation measures’, which gives the local government administrative intervention leaves a lot of space in the process of enterprise restructuring or land development, local governments in pursuit of short-term economic benefits, do not attach importance to the deed of administration, and even less rigid requirements imposed levy or deed, to the collection department is a big administrative pressure, do not insist on taxable according to the law, according to the rate calculation, which not only caused huge loss of tax, but also work to form a collection of negative effects can not be underestimated. (Two departments with the difficult. Departmen