Research On The Tax Common Governance Of Housing Stock Trading

The General Office of the CPC Central Committee and The General Office of the State Council issued the "Deepening the reform of the state tax land tax collection and management system" from the height of national governance made arrangements for the reform of the tax system.It's of great significance to the reform of tax collection and management.Constructing the common governance pattern of tax revenue is the important content of deepening the reform of tax collection and management and the important guarantee for the success of the reform.If we can build a good pattern of tax co governance in the management of the housing stock trading,the monitoring of tax sources of housing stock will be more comprehensive,and it can also effectively prevent loss of tax revenue.The housing stock market of Xiamen is large and there are many problems.In this paper,the problem of tax co governance in the housing stock market in Xiamen is selected as the research object.The full text will be based on the construction of the tax co governance structure.Through investigating and sorting out and constructing the tax co governance pattern,this paper expounds the current situation of the related social subjects participating in the tax co governance in the housing stock trading in Xiamen,and emphatically analyzes the existing problems.The author will analyze the status quo of the relationship between the tax department and other subjects involved in the common governance of tax revenue,and find out reasons for the lack of common governance in the housing stock trading.These reasons are four levels of legal system,mechanism construction,information sharing and tax concept.In view of these reasons,the suggestions for improving the common governance of tax revenue will be put forward.The innovation of this paper is to explain the role of tax co governance in the housing stock trading from the perspective of tax co governance,so as to put forward the Countermeasures of collection and management,so as to improve the efficiency of tax collection and administration.In order to clarify the necessity and feasibility of constructing the pattern of tax co governance,using the appropriate tools in the analysis,taking the tax loss of the housing stock market as a breakthrough,combining the existing" "Black-White" Contract" phenomenon,this paper points out the problem of tax collection and management,through the introduction of the popular concept of "tax co governance" in the tax reform scheme,then retelling the tax problem of the housing stock trading.