开台市存量房交易税收征管问题地研究.pdfVIP

摘 要 摘 要 近年来，占据我国房地产市场半壁江山的存量房交易市场出现了惊人的发展速度， 其对税收的贡献也逐年提高，但是，由于存量房交易税收征税对象多为自然人，税源零 散且税收体系复杂，征管质量的提高一直是困扰各级税务机关的难题之一，造成了税收 大量流失。从发展前景来看，存量房市场有着巨大的发展潜力。搞好存量房税收征管， 对促进房地产市场健康发展、增加财政收入都具有积极的意义。 本文主要包括这样几部分研究内容。一是从介绍存量房交易税收的基本概念入手， 在介绍存量房交易涉及的各税种具体内容方面，指出了处理存量房交易的税收征管关系 需要注意的问题。二是以邢台市为例，介绍了邢台市存量房交易日益增多，税收收入逐 年提高的现状，以及该市在税收征管中采取的规范业务流程、规范计税依据、优化纳税 服务等方面采取的措施。在此基础上，分别从税务机关管理角度、纳税人角度和税收政 策层面分析了邢台市存量房交易的税收征管方面存在的问题。三是借鉴介绍了国外如何 把好税基、如何规范评估、如何完善服务体系，以及国内先进地市的政府相关部门联合 控税、批量评估技术应用等经验，分析了其对完善邢台市存量房交易税收征管提供的启 示。四是就如何进一步完善邢台市存量房交易得税收征管问题，分别从推行精细化征管、 规范计税依据、提高纳税人遵从度、搞好后续稽查等四方面提出了相应的对策建议，并 进行了具体阐述。 关键词：存量房 税收征管 纳税服务 I Abstract Abstract In recent years，the existing building exchange market is developing at an astonishing speed, which controls over 50% of Our Country Real Estate Market, the contribution to the recent tax is improving year by year, but because the majority of levy objects is natural person, source of taxation is scattered and the taxation system is complicated, one of the difficult problems for all the tax organs is the improvement of the quality and efficiency of tax collection, which make the great loss of tax. As viewed from the prospect, the existing building exchange market has a huge development potential. Intensifying tax collection and management has positive significance for healthy development of Real Estate Market and state revenue promotion. The main contents of the dissertation are as follows; firstly it introduces the concept of the existing building exchange tax, analysis the problems that challenge our attention about tax administration of the existing building exchange market. T