Investigation Report On Urban And Rural Land Use Tax Collection And Management In Heilongjiang Province

In our tax system, the urban and rural land use tax (hereinafter referred to as the land usetax) is the only item of taxation in land keeping link, and also one of important sources oflocal fiscal revenue. Heilongjiang province is very large, in recent years economic and socialdevelopment has made great progress, but land use tax of revenue growth does not match.Along with the local taxation department land use tax collection and administration workunceasingly thorough, such as information asymmetry, tax base number not clear, collectionand management does not reach the designated position, technology owe problems such assupport highlights, constrain the level of ascent of land use tax collection and management,which affects the development of the financial guarantee people’s livelihood in heilongjiangprovince. Therefore, it is necessary to deep and detailed survey of land use of tax collection andmanagement problems in heilongjiang province, find the crux, solve the problem.This article starts from2007to2010year land use tax income growth in heilongjiangprovince, by geting through13municipal local taxation bureaus of heilongjiang province andpart of the county local taxation bureaus of land use tax source distribution, structure,collection and management present situation of in-depth research, design, organize relatedsurvey, finds the heilongjiang land use tax collection bottleneck, after analysis of causes, putforward six main solutions and to increase the land use tax collection and management levelin heilongjiang province.The paper focuses not on tax system design or policy reform, but tend to collection workreality, how to through the effective means, with advanced technology, play advantage inHeilongjiang province department to clear land use tax sources, and then take effectivemeasures will tax sources into real tax, the collection and management practice hasfar-reaching significance.