Hainan Realestateproblems Of Tax Collection And Managementand Countermeasures Study

The development of the real estate industry in China’s economy,people’s livelihood has produced significant influence,in recent years state regulation of the real estate industry can be seen.According to the bureau of statistics,in 2015 the real estate industry’s contribution to GDP is about 8%,the contribution does not includes ability to pull the whole industry chain.For Hainan,the 40%of tax revenue comes from the real estate industry.But as a result of the real estate industry development cycle is long,large investment,tax related links etc.,which also contributed to the tax authorities to grasp the information and real estate development and construction of the information asymmetry phenomenon,and defects in the process of tax collection and administration,etc.,all of these become the disadvantageous factors of improving the efficiency of tax collection and administration.In this context,the real estate tax collection and administration of Hainan province is a comprehensive and in-depth theoretical exploration and in Sanya as a starting point for the actual case studies,to explore the Hainan real estate tax collection and administration mode and method has practical guiding significance.Refer to the real estate tax collection and administration experience at home and abroad,this article combed the development course of real estate in our country,the research of the existing tax policy,from the Hainan real estate market development,the method of tax revenue,levying a brief introduction to the current real estate tax collection and administration of Hainan,Sanya as research object,from the state administration of taxation website,local taxation bureau of Hainan province and Hainan province bureau of statistics web site real estate data input,output,taxation,and through the data collected internal tax revenue collection and management departments,at the same time,according to my five years in the tax department to the data collection,statistics of books,provide real and effective basis for the paper.To comb through the various data,using quantitative analysis method,comparative analysis,case analysis methods to analyze the current real estate tax collection and administration,Sanya in the aspect of tax system,information management in tax,industry itself has many problems,the deeper reason lies in the incomplete policy,collection and management model is not reasonable,loss of will compete mechanism,evaluation mechanism is not sound,taxpayers’ own quality,etc.This paper tries to put forward to perfect the tax legal system,strengthen professional management,fine management,standardize simplify each link taxes,real estate industry will protect and improve the quality of cadres of feasible countermeasures and further standardize the real estate tax collection and administration.