Research On The Problems And Countermeasures Of The Deed Tax Collection And Management In Our Country

Deed tax is an one-off tax on the transfer of land tenure and house-ownership.In China,there’s a long history of the deed tax,and it’s policies have come down in one continuous line.It has been playing a crucial role in regulating land and housing business since the Eastern Jin Dynasty and Six dynasties.In modern society,both land and housing have become the foundation of people’s livelihood,as one of the most concerned issues of the masses,and also the focus of national protection for people’s livelihood.As a unique tax of our country,deed tax has taken a more and more important part in raising local financial revenue and adjusting the land and real estate market,making itself the lifeline of local tax system in a certain sense.However,due to various reasons,there are many problems in the current deed tax collection and administration work in China.First,the low level of legislation leads to the imperfect related laws and tax systems.The present deed tax regulations are issued in1997,which has long been unable to adapt to the requirements of the times,and the complete tax system has not been established.Second,the design of the system is not reasonable enough.The unreasonable tax rate and tax period make the actual regulation effect out of place,meanwhile,the tax price range is too large,resulting in double taxation.Third,in the concrete work practice,due to the shortage of management,tax awareness,evaluation mechanism and department cooperation,the excessive government intervention and the vague policy regulations,there’s a certain degree of confusion in the order of collection and management.This series of aspects that are not in place and non-standard need to be improved immediately.Obviously,reform is imminent.While experts,scholars and practitioners at home and abroad have made a lot of research on deed tax(foreign property tax and other related taxes),there are still many deficiencies in the systematic,timeliness and specific details.On this basis,this paper makes a comprehensive and in-depth analysis on three major aspects: the basic theory,the collection and management practice,and the problems and causes existing in the collection and management work of the deed tax reform,by means of the methods of investigation,literature research and comparative analysis.Meanwhile,through the investigation and research on the collection and management practice of deed tax in Yantai,and combining with my own financial and tax working experience,the countermeasures and suggestions for solving the problem are comprehensively put forward.Among them,I’ve got some personal innovations.One is to put forward thedetailed proposal of the deed tax legislation and the reform of the tax system.Two is to study whether the experience of the tax collection and management of the United States can be applied to the deed tax reform in China.And three is to promote the application of information technology to realize the transmission of the basic information on tax related,and to strengthen the cooperation between the administration and the law enforcement.These three aspects are innovative compared with previous studies.