本文關(guān)鍵詞：基于稅收征管視角的D房地產(chǎn)開發(fā)企業(yè)土地增值稅清算研究　出處：《重慶理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 土地增值稅 清算 稅收征管 房地產(chǎn)

【摘要】：近年來,我國的房地產(chǎn)開發(fā)建設(shè)蓬勃發(fā)展,居民購買需求居高不下,房地產(chǎn)的價格在一輪又一輪的政策限購中持續(xù)攀升。房地產(chǎn)業(yè)同時又是一個公共屬性突出的行業(yè),社會輿論對于房價的關(guān)注度很高,社會經(jīng)濟(jì)與房地產(chǎn)業(yè)的關(guān)聯(lián)度很大,政府有必要正確行使干預(yù)、調(diào)控的職能。土地增值稅是我國的地方稅之一,房地產(chǎn)開發(fā)企業(yè)是土地增值稅的主要納稅人。土地增值稅以房地產(chǎn)轉(zhuǎn)讓收入減去扣除項目的增值額為課稅對象,按照增值額超過扣除項目的比例實行超率累進(jìn),即增值率越高,所承擔(dān)的稅負(fù)就越多,在稅制設(shè)計上以調(diào)節(jié)土地增值收益為主要職能。本文在對我國房地產(chǎn)開發(fā)企業(yè)的土地增值稅清算制度進(jìn)行解讀后,認(rèn)為土地增值稅要發(fā)揮調(diào)控功能,主要依靠清算管理上的查賬征收。2007年2月1日起,我國開始執(zhí)行國稅發(fā)[2006]187號,在稅收征管實踐中開始重視土地增值稅清算管理。然而,土地增值稅稅收政策的執(zhí)行在實際稅收征管活動中面臨困境,即:一是土地增值稅日常管理不規(guī)范,相關(guān)稅款征收不足。二是土地增值稅清算管理不到位,清算項目大量積壓。營改增之后,土地增值稅成為地方稅收的重要稅源,同時也成為了地方稅收征管工作亟待破解的一大難題。本文從稅收征管行政行為角度研究土地增值稅現(xiàn)行清算政策和征管工作存在的問題,通過對D房地產(chǎn)開發(fā)企業(yè)土地增值稅清算進(jìn)行解剖式分析,探討清算審核工作落實不順利的原因,從而將稅收政策設(shè)計和稅收政策實施連接起來,提出改進(jìn)政策制定和征管部署的若干建議,以期在實現(xiàn)稅制設(shè)計目的的基礎(chǔ)上逐步減少征納爭議。通過案例研究,本文認(rèn)為具體政策存在空白、依賴事后管理是清算管理工作開展困難的重要原因,房地產(chǎn)開發(fā)企業(yè)對于政策理解不到位、涉稅鑒證業(yè)務(wù)不能發(fā)揮積極作用放大了清算管理工作的執(zhí)法風(fēng)險。本文建議政策制定者和稅收征管部門通過完善政策體系、建立權(quán)責(zé)清晰的清算審核制度,加強(qiáng)事中管理、建立邏輯完整的證據(jù)歸集機(jī)制,引進(jìn)專家工作、探索客觀公正的行業(yè)問題解決方案,規(guī)范鑒證管理、正確發(fā)揮稅務(wù)中介在土地增值稅清算中的作用,以及強(qiáng)化稅務(wù)稽查,嚴(yán)肅查處土地增值稅清算中的涉稅違法行為等多方面的努力,逐步化解土地增值稅清算管理工作中存在的操作障礙,使在清算管理中依法實施查賬征收成為土地增值稅發(fā)揮房地產(chǎn)市場調(diào)控作用和組織地方稅收收入的基礎(chǔ)。
[Abstract]:In recent years, the development and construction of real estate in China is booming, and the purchase demand of residents remains high. Real estate prices continue to rise in the round of policy restrictions. Real estate industry is also a prominent public attribute of the industry, the public opinion on the housing price is highly concerned about. The relationship between social economy and real estate industry is very big, so it is necessary for the government to exercise the function of intervention and regulation correctly. Land value-added tax is one of the local taxes in our country. The real estate development enterprise is the main taxpayer of the land value-added tax. The land value added tax takes the real estate transfer income minus the deduction item increment amount as the tax object, according to the increment amount exceeds deducts the item proportion to carry out the ultra rate progressive progress. That is, the higher the value-added rate, the more the tax burden, in the tax system design to adjust the land value-added income as the main function. This paper interprets the land value-added tax settlement system of the real estate development enterprises in China. It is believed that land value added tax should play a regulatory role, mainly relying on the checking and collection of accounts in liquidation management. From February 1st 2007, china began to implement the state tax issue. [In 2006, 187, in the practice of tax collection and management began to pay attention to land value-added tax liquidation management. However, the implementation of land value-added tax policy in the actual tax collection and management activities facing difficulties. Namely: one is the land value-added tax daily management is not standard, the related tax collection is insufficient, the second is the land value-added tax liquidation management is not in place, the liquidation project is massive backlog, after the camp changes increases. Land value-added tax has become an important tax source of local tax. At the same time, it has become a difficult problem for the local tax collection and management work. This paper studies the current settlement policy of land value-added tax and the existing problems in the collection and management work from the perspective of the administrative behavior of tax collection and management. Through the anatomical analysis of land value-added tax settlement in D real estate development enterprises, this paper discusses the reasons why the liquidation and audit work is not successful, thus connecting the design of tax policy with the implementation of tax policy. Some suggestions are put forward to improve the policy making and the arrangement of collection and management, in order to gradually reduce the dispute of levy and acceptance on the basis of realizing the purpose of tax system design. Through the case study, this paper thinks that there are gaps in the specific policies. Relying on ex post management is an important reason for the difficulty of liquidation management, and the real estate development enterprises do not understand the policy well. The tax authentication business can not play an active role in amplifying the law enforcement risk of liquidation management. This paper suggests that policy makers and tax collection departments establish a clear liquidation audit system through improving the policy system. Strengthen the management in the event, set up the logical complete evidence collection mechanism, introduce the expert work, explore the objective and fair solutions to the industry problems, standardize the forensic management. To give full play to the role of tax intermediary in the settlement of land value-added tax, and to strengthen the tax inspection, and to strictly investigate and deal with the illegal acts related to tax in the settlement of land value-added tax, and so on. Gradually dissolving the operational obstacles in the management of land value-added tax settlement and making the collection of accounts according to law become the basis for land value-added tax to play a regulating role in the real estate market and to organize local tax revenue.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F299.233.42;F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 周昭霞;;意大利、韓國和臺灣地區(qū)土地增值稅制的借鑒和啟示[J];生產(chǎn)力研究;2005年09期

2 ;Property Tax in Urban China[J];China & World Economy;2008年04期

3 易憲容;;中國住房市場的公共政策研究[J];管理世界;2009年10期

4 杜雪君;吳次芳;黃忠華;;我國房地產(chǎn)稅與房價關(guān)系的實證研究[J];技術(shù)經(jīng)濟(jì);2008年09期

5 劉紅梅;胡海生;王克強(qiáng);;中國土地增值稅清算政策影響探析[J];稅務(wù)研究;2013年02期

6 陳曉菲;;探析房地產(chǎn)企業(yè)稅收籌劃的風(fēng)險以及防范措施[J];中國外資;2013年02期

7 李剛;;淺析房地產(chǎn)企業(yè)稅收籌劃的誤區(qū)[J];現(xiàn)代經(jīng)濟(jì)信息;2013年14期

8 況偉大;;房地產(chǎn)稅、市場結(jié)構(gòu)與房價[J];經(jīng)濟(jì)理論與經(jīng)濟(jì)管理;2012年01期

9 王人之;;土地增值稅清算問題探究及對策[J];山西財經(jīng)大學(xué)學(xué)報;2013年S1期

10 葛靜;;“營改增”后重構(gòu)我國地方稅體系的思路和選擇[J];稅務(wù)研究;2015年02期

相關(guān)博士學(xué)位論文 前1條

1 姜建;我國房地產(chǎn)市場調(diào)控政策研究[D];華中科技大學(xué);2012年

相關(guān)碩士學(xué)位論文 前10條

1 陳思思;土地增值稅制度性侵權(quán)的成因及其解決路徑研究[D];華僑大學(xué);2015年

2 徐宏偉;LYLS地產(chǎn)有限公司土地增值稅稅收籌劃研究[D];山東大學(xué);2015年

3 張倩;土地增值稅征管過程中稅收風(fēng)險識別方法研究[D];云南財經(jīng)大學(xué);2015年

4 葉莉敏;PL房地產(chǎn)開發(fā)企業(yè)土地增值稅清算案例分析[D];華南理工大學(xué);2014年

5 李想;H房地產(chǎn)開發(fā)公司土地增值稅納稅籌劃的案例分析[D];華南理工大學(xué);2014年

6 魏潔;房地產(chǎn)開發(fā)企業(yè)土地增值稅納稅籌劃分析[D];河北大學(xué);2013年

7 金仁海;房地產(chǎn)企業(yè)稅收籌劃及風(fēng)險管理研究[D];山東大學(xué);2012年

8 李哲;房地產(chǎn)開發(fā)企業(yè)稅收籌劃空間探究[D];西南財經(jīng)大學(xué);2012年

9 陳玉芹;M房地產(chǎn)公司的稅務(wù)籌劃研究[D];西北大學(xué);2010年

10 盧寧;土地增值稅征收對房地產(chǎn)企業(yè)的影響研究[D];重慶大學(xué);2009年

，

本文編號：1389036