The Research Of House Lease Tax Administration Of Hengyang City

Surplus labor and employment of rural is influx into urban business with theaccelerating process of urbanization and production technology of rural in recentyears, it is prompting the development of rental market rapidly. Rental business taxrevenue has become a new local source of revenue growth, but the rental business taxcollection is unsatisfactory due to the characteristics of rental industry, and tax loss isvery serious. So, it is inevitable that tax collection and administration of rentalhousing system must be reform in order to adapt to new economic development.There are many problems in tax collection and administration of Hengyang City,such as concealed transaction, unmanageable tax source management, weakfoundation in tax collection, etc. The main reasons include: the inefficient propagandaof tax law, imperfect house management system, the difficulty of definition of theproperty right of rental housing, bad policy implementation, old tax systems, shortageof manpower in tax collection and administration, etc. For solving above problems,while strengthening house tenancy tax system, it must focus on the goal of"strengthening supervision, optimization services, improve efficiency, effectivecontrol" for, following the tax law, streamline efficiency, people-oriented, planning,the principle of progress of gradual and order, relying on information technology, andstarting from the perfect grass-roots administration reform, integrating of variouselements and resources, and restructuring business steadily, optimizing organizationand allocating resources, stabling a mechanism of rental revenue administrationefficiently for improving the quality and efficiency of the tax collection.It has many difficulties during the implementation of rental tax reform becausethe rapid development of rental market, the widening tenant groups, diversification offorms of lease, rental housing more extensive rental point, broad, scattered, hidden.Therefore, it has a practical significance exploring ideas and methods that they cansolve the problems and shortcomings among the tax reform program.