Font Size: a A A

The Study On The Coutermeasures Of Hohhot City Strengthening Real Estate Company Tax

Posted on:2012-09-08Degree:MasterType:Thesis
Country:ChinaCandidate:J Z JiaFull Text:PDF
GTID:2189330335972247Subject:Public Management
Abstract/Summary:PDF Full Text Request
The real estate industry is our country economy development pillar industry in recent years, especially the "Eleventh Five-Year" has developed rapidly, The proportion of its increased year by year the proportion of the national economy. But with the rapid development of the real estate industry, and the resulting rapid growth in house prices, such as how to strengthen the real estate tax monitoring and how to maintain healthy and sustainable development and other issues need attention. This article is under such background, combined with the author's work experience in the tax department, select the perspective of real estate tax regulation to Hohhot, for example, tax-related issues surrounding the real estate industry, real estate tax revenue and how to further strengthen and improve the regulatory and other aspects of real estate tax analysis and study of the shallow.The paper consists of four parts. The first part, With introducing the rapid development of China's real estate market, analysis of the reasons for the relatively high prices, pointing that the real estate market with "profiteering but lossing of the tax", the paper come to the conclusion that it's important and urgent to strengthen supervision of the real estate taxes. The second part, ntroduce the real estate development and estimate a few conservative numbers of the loss of tax revenue. The third part, Analysis of the regulation of real estate tax Hohhot various causes. Finally, this paper proposes the idea of establishment of the supervisory system in the real estate tax.At present,there is unreasonable and inadequate supervisory system revenue for the current real estate tax revenue, serious loss of property tax revenue in the longer process of improving the tax system, it is even more urgent to strengthen supervision of the property tax, real estate tax has tremendous potential. Hohhot, tax losses occurred mainly in business taxes and income taxes. According to this estimate, Accordingly, this article concludes that the real estate tax should strengthen supervision. In particular, it is necessary to strengthen the supervision of business tax and enterprise income tax, corporate income tax to raise the taxable income of real estate rates. For large and healthy accounts we should implement sound corporate income taxes levied audit, utilize the policies of project prior to the completion of pre-paid.This paper seeks to analyze the basic property tax-related links, the establishment of the real estate industry with an attempt to control the revenue model to express the ideas to strengthen the real estate tax. However, as the author has limited capability knowledge and article space and time constraints, the paper maybe analyzes and summarizes significant shallow. I hope in the coming days could have the opportunity to study them and hope this will give inspiration to others for more in-depth exploration of China's real estate tax.
Keywords/Search Tags:real estate, tax monitoring, countermeasures
PDF Full Text Request
Related items