A Study On Property Tax Collection And Management Of Individual Rental Housing

With the development of China’s economy, speeding up the process of urbanization and agricultural productivity, the liberation of rural surplus labor and flocking to town. Due to rural migration, college students’employment and high prices of real estate and other factors, increasing housing rental needs of large and midsize cities. With the booming market economy with Chinese characteristics, and accelerating construction of the town, the housing rental market will become more active, the corresponding fields will occupy an increasingly important position in the economic development of the city. Housing rental market of active, promote has housing rental income of sharply growth, therefore, for stable market order, the meaning of strengthened personal housing rental tax collection and personal housing rental tax management is significant:on one hand, strengthening collection conducive to implement property policy, promote property management and the urban and rural with room rationalization, can better of play its lever of regulation role; on the other hand, conducive to full local government revenue, provides valuable experience for scientific management and law conservation sources.At present, China has introduced the People’s Republic of China interim regulations on property taxes, providing a legal basis for the rent tax. Due to the lack of theory and practical experience, our rental tax is not perfect, there had a lot of problems in the process of rapid development, guarantee individuals effective collection and management of rental housing property tax has become a grass-roots collection and management of tax authorities in the practical problems faced on the job. Based on rental housing property tax collection and administration of A village personal data in Beijing in 2015, by analyzing the data, compare mode, summed up a rural rental housing property tax collection and management problems in the process, seen in the current collection, individual rental property tax leakage of levy and administration, loss of tax revenue is serious.Paper consists of five chapters:the first chapter is an introduction, main topic of discussion on background, comparison related fields research results of home and abroad, study and clarification and elaboration of the logical framework. Chapter Ⅱ personal rental housing property tax theory, introduces basic concepts, as well as the appropriate legal basis. Third chapter based personal rental housing property tax collection work of data of A Village in Beijing for analysis, summary the of problem and difficulties in the collection process; the fourth chapter, for A Village faced of actual problem, proposed actual practical of solution program and improved measures; The fifth chapter discussed personal rental housing property tax of work, innovated on old work mode, unified management on personal rental housing, proposed "Internet+tax" mode of feasibility. Try to through their own experience and insights, in-depth analysis of individual rental collection and management work, to find a suitable rental housing property tax collection and management in the development of new models.