Research On Tax Collection And Administration Of Individual Rental Housing In Changchun

At the present stage,influenced by many factors such as the theory of individual housing lease and the lack of practical experience,there are still some deficiencies in the relevant laws and regulations concerning the taxation of rental housing for personal property rights in China.Not only is the tax related laws and regulations need to be perfected,purge and regulate the rental market law also need to be improved.Due to the imperfect laws and regulations of individual housing rental,it often leads to various disputes in the process of housing lease.Therefore,it is an urgent problem to improve the laws and regulations of individual housing rental and to carry out the fine tax service targeted at the present stage.Because the existing taxation system for individual rental housing is not imperfect,it leads to difficulties in tax collection and management at all levels.Through the investigation of the individual rental housing market in several cities,it is found that the phenomenon of leaking tax is common in the process of individual rental housing.Even a considerable number of individual rental housing owners do not know the need to pay taxes on the income of the rental housing.The amount of the housing stock in China is huge.If we can standardize the tax work on the lease of the house,the tax revenue will be promoted and the tax vitality will be aroused.Investigations by the short board of tax Changchun city at present in the process of housing lease,and then analyzes the individual rental housing tax work,and put forward the tax problems,put forward countermeasures to solve the problem of personal rental housing tax collection and management suggestions,encountered individual housing in recent years,the process of urbanization in the rental tax difficulties in the process of release of individual housing rental revenue potential.This article is composed of four parts:The first part,the introduction.This paper mainly analyzes the background and significance of topic selection,research status at home and abroad,research methods and framework structure,possible innovation and shortcomings.The second part is the analysis of the tax collection and management of the individual rental housing in Changchun.By analyzing the status quo of tax collection and management of individual rental housing in Changchun,this paper puts forward the existing problems of tax collection and management of individual rental housing in Changchun,and further analyzes the reasons for the existing problems of tax collection and management of individual rental housing in Changchun.The third part,the tax collection and management of individual rental housing in Harbin and Beijing city and its enlightenment.By analyzing the tax collection and management of individual rental housing in Harbin and Beijing,we sum up the tax collection and management of individual rental housing in Harbin and Beijing,so as to improve the tax collection and management of individual rental housing in Changchun.The fourth part is to improve the countermeasures and suggestions for the tax collection and management of individual rental housing in Changchun.Based on the analysis of Changchun personal rental housing tax collection and management status,problems and causes of the above basis and summed up the Harbin city and Beijing city rental housing tax collection on its proposed countermeasures and suggestions to improve the Changchun personal rental housing tax collection: one is to improve the personal rental housing tax collection and management work flow.That is to say,we should strengthen the collection of tax sources for individual rental housing,implement classified tax source management system,rationally determine the rent price range of different jurisdictions and establish a scientific information management system;two,establish a safeguard mechanism for individual rental housing tax collection and management.That is,the establishment of organizational guarantee mechanism,the establishment of human security mechanism and the establishment of fund guarantee mechanism.