【作者】 张正祥；

【导师】 段华洽； 姜培忠；

【作者基本信息】 安徽大学 ， 公共管理， 2011， 硕士

【摘要】 房地产业在整个国民经济体系中,作用十分重要,因其产业关联度强、带动系数大的特点,已成为国民经济发展的支柱产业。1998年以来,取消福利分配制度,代之以货币化分配,发展住房市场。就房地产税源管理而言,只有在房地产市场有所发展,市场化程度比较高之后,对其税源管理的分析才有意义。研究房地产税收源管理,可以积极发挥税收组织收入的职能,同时对于贯彻落实国家经济政策,引导住房消费,规范房地产市场秩序、建立房地产市场平稳发展的长效机制,促进社会的和谐稳定都将起到不可低估的作用。本文将以公共管理理论、经济理论为基础,运用对比分析、系统分析等方法,对天长市房地产税收税源管理的问题进行分析和研究,并对拓宽信息渠道、完善房地产税收征管过程中的项目管理、发票管理,纳税服务,执法风险、税收管理员制度、社会联动机制的建立等几个方面提出措施建议。目前,房地产行业是焦点行业,是贪污腐败的重灾区,也是偷漏税的高发区,加强对房地产税源管理、规范房地产税收征管意义重大。本文的创新之处在于将税源管理与房地产税收征管风险管理相结合,并以国内税源管理的研究做为基础和素材,对房地产税收税源管理进行系统研究。希望能以此文引起社会各界对房地产税收更为广泛的关注。更多还原

【Abstract】 With the characteristics of strong correlation degree and driving high coefficient, the real estate industry whose function is of great importance among national economy system becomes the pillar industry of the national economy growth. Our country had been adopting the distribution policy of monetization instead of welfare to develop housing market since 1998.The analysis of real estate tax management will become meaningfully only after development of real estate market and rather high degree of marketization. The research of real estate tax management will give tax organization full play to their function. At the same time, it plays a underestimate role in implementing national economy policy, guiding housing consumption, regulating the real estate market order, establishing a steady development of real estate market in permanent mechanism and promoting social harmony and stability.Based on public management and economy theory, this thesis analyses and discusses the problem of real estate tax management about Tianchang city using the comparative analysis and systematic analysis and so on. It also puts forward some advice, such as broadening information channel, improving the processing of real estate tax collection and management including project management, invoice management, tax service, law enforcement risk, tax administration system, social linkage mechanism and so on.At present, the real estate industry is not only the focus trade and serious corruption area, but also a high frequently area of tax evasion. It has a great significance to strengthen the management of real estate tax and regulation of real estate tax collection. The innovation of this thesis is combing the real estate tax collection with levy risk management to have a system research about the management of real estate source tax based on domestic sources of management research. through this thesis, the writer hope to arouse wide concern about real estate tax.更多还原