| For the past few years,the urban complex in Kunming has demonstrated a rapid growth with impressive growth of real estate market and progress of the urbanization.Commercial real estate represented by the urban complex has played an increasingly important role on domestic demand stimulation,industrial optimization and employment promotion.Relative taxation of the urban complex has been a considerable part of fiscal income in Kunming at the same time.Based on difficulty of tax-collection and administration of the urban complex and loophole of taxation resource control,the local tax department needs to answer a critical question: how to collect taxation and manage taxation in an efficient way?In this paper,I have done some research and analysis on the status quo of tax-collection and administration of the urban complex which is represented by project N in Kunming.And under the advanced management experience and the research method which is combining theoretical analysis and empirical analysis,I have proposed some suggestion on tax-collection and administration of the urban complex in Kunming based on the relative theories of the urban complex and tax-collection and administration.This paper can be divided into six parts: the first part is the background,research significance and research overview,and my research method and innovation points.The second part contains basic concepts and theories.In the third part,I have introduced the overall situation of the urban complex and tax-collection and administration in Kunming,and then I have fully discussed the status quo of the project N and the situation of tax-collection and administration in primary local tax department.In the forth part,I have summarized the problem which is existed in collection and administration,and I gave some analysis on these problem.The fifth part is the introduction of domestic and foreign relative experience.The sixth part is suggestions of tax-collection and administration of the urban complex. |
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