本文選題：存量房稅收管理　切入點：JAVA　出處：《西安電子科技大學(xué)》2015年碩士論文

【摘要】：眾所周知,隨著我國經(jīng)濟持續(xù)高速增長,更加快速地推進了城市化建設(shè)進程。這便使得全國房地產(chǎn)市場十分得活躍,存量房交易即二手房交易作為房地產(chǎn)交易中很重要的一部分,其交易量逐年增長,所占的稅收比重也在連年加大。由于在存量房交易過程中出現(xiàn)了買賣雙方簽訂“陰陽合同”,降低申報成交價格,以此來少繳、不繳應(yīng)納稅款的行為,嚴(yán)重擾亂了正常的征管秩序,破壞了公正、公平,依法納稅的征管環(huán)境,嚴(yán)重?fù)p害了國家的合法利益,更為重要的是,削弱了稅收對房地產(chǎn)市場的調(diào)控作用。因此,納稅人在申報繳納此項稅費時,就需要地稅機關(guān)對其申報的交易價格進行評估。而傳統(tǒng)的個人手工臺賬評估方法具有一定的局限性,已不能滿足短時間內(nèi)對大批量的存量房買賣進行準(zhǔn)確高效的價格評估需求。為了切實做好應(yīng)用房地產(chǎn)估價技術(shù)加強存量房交易稅收征管工作,有效防止虛假納稅申報,規(guī)范和提高存量房稅收征管質(zhì)量和效率,促進依法治稅。本文基于陜西地稅部門存量房交易稅收征管工作的實際情況,應(yīng)用房地產(chǎn)評估技術(shù),以標(biāo)準(zhǔn)的軟件工程開發(fā)為基本的設(shè)計流程,設(shè)計了存量房交易價格申報評估平臺,該平臺使用了前端技術(shù)的三層業(yè)務(wù)構(gòu)架:分為Web前端、邏輯部分和數(shù)據(jù)處理部分,能夠降低開發(fā)成本、改進軟件質(zhì)量、提高開發(fā)效率;設(shè)計通過用例圖、流程圖、功能結(jié)構(gòu)圖,數(shù)據(jù)庫表的設(shè)計勾畫出設(shè)計框架;實現(xiàn)通過MVC架構(gòu)圖、活動圖、類圖、時序圖達到實現(xiàn)目標(biāo)。測試通過搭建測試環(huán)境:Web服務(wù)器、數(shù)據(jù)庫服務(wù)器、客戶端,功能測試,性能測試,達到測試目標(biāo)。后臺使用Oracle數(shù)據(jù)庫,嚴(yán)格遵循JAVA EE架構(gòu)思想,結(jié)合系統(tǒng)的功能需求和性能需求分析,設(shè)計實現(xiàn)了數(shù)據(jù)采集模塊、房屋估價部分、對稅收款項管理部分、查詢部分、平臺基本管理部分等幾個基本功能模塊,以滿足對應(yīng)的工作需要。咸陽地稅作為陜西省地方稅務(wù)局“應(yīng)用房地產(chǎn)估價技術(shù)加強存量房交易稅收征管工作”的第一批試點單位,經(jīng)過全面的系統(tǒng)開發(fā)實現(xiàn),存量房交易價格申報評估系統(tǒng)已經(jīng)在全省地稅部門進行了推廣使用。通過系統(tǒng)的測試驗證,存量房交易價格申報評估系統(tǒng)達到了最初的設(shè)計目標(biāo)。以咸陽地稅為例,自系統(tǒng)上線運行以來,2013年共評估交易存量房1280戶,同比增長152%,其中調(diào)增交易價格857戶,增加計稅交易價格5074.3萬元,申報稅款2166.22萬元,評估后征收稅款2536.66萬元,增收370.44萬元。運用此系統(tǒng),2014年更是評估交易存量房2150戶,征收稅款3600余萬元。有效地防止了虛假納稅申報,減少了在房屋交易中的偷稅漏稅行為,房產(chǎn)交易納稅人納稅意識明顯加強,在全社會中形成了良好的存量房稅收管理體系,規(guī)范和提高了存量房稅收征管質(zhì)量和效率。
[Abstract]:As we all know, with the sustained rapid growth of China's economy, the process of urbanization has been promoted more quickly.This makes the national real estate market very active, the stock of housing transactions, that is, second-hand housing transactions as a very important part of the real estate transactions, its trading volume is increasing year by year, the proportion of tax is also increasing year after year.As a result of the "Yin and Yang contract" signed by the buyers and sellers in the course of the stock house transaction, the act of reducing the declared transaction price in order to underpay and not pay the tax payable has seriously disturbed the normal order of collection and management and undermined justice and fairness.The environment of tax collection and management has seriously damaged the legal interests of the country and, more importantly, weakened the role of taxation in regulating the real estate market.Therefore, when taxpayers declare and pay this tax, they need to assess the transaction price declared by the local tax authorities.However, the traditional method of personal manual bookkeeping evaluation has some limitations, which can not meet the demand of accurate and efficient price evaluation for large quantities of stock houses in a short time.In order to apply the real estate appraisal technology to strengthen the tax collection and management of stock house transaction, effectively prevent false tax declaration, standardize and improve the quality and efficiency of tax collection and management of stock house, and promote the administration of tax according to law.Based on the actual situation of the tax collection and management of the stock house transaction in Shaanxi local tax department, and using the real estate evaluation technology and the standard software engineering development as the basic design process, this paper designs the inventory house transaction price declaration and evaluation platform.The platform uses three layers of business architecture of front-end technology: Web front-end, logic part and data processing part, which can reduce development cost, improve software quality, improve development efficiency, design use case diagram, flow chart and function structure diagram.The design of database table outlines the design framework, and achieves the goal through MVC architecture diagram, activity diagram, class diagram and sequence diagram.By setting up the test environment: Web server, database server, client, function test and performance test, the test can reach the test goal.Background using Oracle database, strictly follow the idea of JAVA EE architecture, combined with the system functional requirements and performance requirements analysis, the design and implementation of the data acquisition module, housing evaluation part, tax revenue management part, query part,The basic management part of the platform and other basic functional modules to meet the corresponding work needs.Xianyang Local tax Bureau, as the first pilot unit of Shaanxi Provincial Local Taxation Bureau to "use real estate valuation technology to strengthen tax collection and management of stock housing transactions," has been developed and realized through comprehensive and systematic development.The stock house transaction price declaration and evaluation system has been popularized and used in the provincial local tax department.Through the systematic test and verification, the stock house transaction price declaration and evaluation system has achieved the initial design goal.Taking Xianyang Local tax as an example, since the system went online in 2013, a total of 1280 trading stock houses were assessed, an increase of 1522, including the adjustment of the transaction price of 857 households, the increase of the tax transaction price of 50.743 million yuan, the declaration of 21.6622 million yuan of tax, and the collection of 25.3666 million yuan of tax after assessment.The income was increased by 3.7044 million yuan.With this system, 2150 houses were assessed in 2014, and more than 3600 million yuan in taxes were collected.It has effectively prevented the false tax declaration, reduced the tax evasion behavior in the housing transaction, strengthened the taxpayers' consciousness of paying tax in the real estate transaction, and formed a good tax management system of the stock house in the whole society.Standardize and improve the quality and efficiency of tax collection and management of housing stock.
【學(xué)位授予單位】：西安電子科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：TP311.52

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