Study On The Tax Collection And Administration Problems Of Real Estate In Yongchun County

With the rapid development of China’s economy and acceleration of urbanization,the real estate market has been booming.The real estate industry has become an important industry to promote GDP in recent years,real estate tax has been increasing year by year,which provides solid foundation for local tax growth and plays a more and more important role in macro-control of economy.With increasing proportion of real estate tax yearly,real estate tax collection and management has become tax authority’s focus.Due to real estate project’s complication,long cycle and various involving taxes,plus some objective factors and reasons between taxpayers and tax collectors,there are a lot of problems in current real estate tax collection and management.This paper takes Yongchun County’s real estate tax collection and management as its research object,makes thorough investigation on the status of Yongchun County’s real estate tax collection and management,fully introduces Yongchun County’s real estate development situation and tax collection and management status,analyzes the existing tax administration problems and its reasons from aspects of tax system,tax policies,taxpayers and tax collection institutions.Meanwhile,this paper,drawing experience of real estate tax collection and management at home and abroad,makes suggestions to solve the existing problems of real estate tax collection and management,and aims to establish proper collection and management system of Yongchun County real estate tax for promoting Yongchun County real estate’s healthy development,and strongly supporting and safeguarding Yongchun County’s economy development,and also providing references for other cities’ real estate tax collection and management.