本文選題：房地產　切入點：稅收　出處：《湖南大學》2014年碩士論文　論文類型：學位論文

【摘要】：我國經濟的發(fā)展和日益加速的城市化進程促進了我國房地產行業(yè)的持續(xù)發(fā)展。自1998年取消福利分配制度以來，房地產行業(yè)發(fā)展尤其迅速，并因其具有產業(yè)聯(lián)動范圍廣、帶動系數(shù)大等特點，已經成為我國國民經濟的支柱產業(yè)之一。 房地產行業(yè)的迅猛發(fā)展伴隨著房地產交易活動日益活躍，房產交易價格連年上漲，致使房地產稅收收入大幅增加，房地產業(yè)稅收收入在地方財政總收入所占的比重逐年上升。然而，房地產業(yè)稅收體系復雜，稅源分布零散，稅源監(jiān)控難度大，這些特點加重了稅務機關與房地產企業(yè)之間的信息不對稱，導致政府無法對房地產業(yè)稅源進行有效的、全方位的監(jiān)控與管理。圍繞上述問題，，研究房地產業(yè)稅源管理，一方面有利于發(fā)揮稅收對國民經濟的杠桿調節(jié)作用，促進國民經濟持續(xù)穩(wěn)定增長。另一方面，能夠保證稅收的足額入庫，更好地服務地方經濟發(fā)展。 本文以永州市房地產業(yè)為研究對象，運用宏微觀經濟學、稅收學、稅源管理等理論，結合自身在永州市地稅局的實習經歷，采用文獻分析法、比較分析法、系統(tǒng)分析法等研究方法，分析永州市房地產業(yè)的涉稅信息，總結永州市房地產稅源管理存在的一些問題，借鑒國內外在房地產業(yè)稅源管理方面取得的成功經驗，提出應對房地產稅源管理漏洞的策略，為優(yōu)化永州市房地產業(yè)稅源管理提供一定的理論指導和實踐參考。
[Abstract]:The economic development and the accelerating urbanization process of our country have promoted the sustained development of the real estate industry in our country. Since 1998, the welfare distribution system has been abolished, the real estate industry has developed rapidly, and because of its wide range of industrial linkage, The characteristics of large driving coefficient have become one of the pillar industries of our national economy. With the rapid development of the real estate industry, the real estate transaction activities are increasingly active, and the real estate transaction prices have risen year after year, resulting in a substantial increase in real estate tax revenue. The proportion of real estate tax revenue in the total revenue of local finance is increasing year by year. However, the tax system of real estate industry is complex, the distribution of tax sources is scattered, and the monitoring of tax sources is very difficult. These characteristics aggravate the information asymmetry between the tax authorities and the real estate enterprises, and result in the government being unable to monitor and manage the real estate tax sources effectively and omni-directionally. On the one hand, it is helpful to exert the leverage of taxation on the national economy and promote the sustained and stable growth of the national economy, on the other hand, it can ensure the full storage of tax revenue and serve the local economic development better. This paper takes the real estate industry of Yongzhou as the research object, applies the theories of macro and micro economics, tax science, tax source management and so on, and combines its practice experience in Yongzhou Local Taxation Bureau, adopts the literature analysis method and the comparative analysis method. This paper analyzes the tax-related information of the real estate industry in Yongzhou, summarizes some problems existing in the management of the real estate tax source in Yongzhou City, and draws lessons from the successful experience of the real estate industry tax source management at home and abroad. This paper puts forward some strategies to deal with the loopholes in the management of real estate tax sources and provides some theoretical guidance and practical reference for optimizing the management of real estate tax sources in Yongzhou.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F299.23

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本文編號：1572821