Research On Tax Collection And Management Of Second-hand Housing Transactions In Beijing

The tax revenue of real estate-related fields accounts for a large proportion of China's fiscal revenue,and its importance is self-evident.The Beijing real estate market has fully developed into a stock market,which is the proportion of second-hand housing transactions.While the second-hand housing transaction market in Beijing is developing rapidly,the transaction-related tax collection and management issues have emerged.The tax authorities in Beijing need to improve the tax collection and management of second-hand housing transactions as soon as possible,and actively guide the two parties to legally and legally conduct transactions.This is not only to ensure the needs of national tax revenue,but also to intervene in second-hand housing transactions and promote the healthy development of the entire Beijing real estate industry.An important economic tool.The healthy development of the second-hand housing market can promote the reallocation of real estate resources,and the strengthening of tax regulation can promote balanced and sustainable economic development.Second-hand housing can meet the needs of consumers with different incomes,especially for the low?ineome class.In such an important trading market,Beijing tax authorities still have a number of problems in the tax collection and management of second-hand housing transactions,such as many policy changes,inadequate collection and management,low collection efficiency,and low taxpayer tax awareness.Therefore,how to improve the quality and efficiency of tax collection and management of second-hand housing transactions in Beijing has become an important research content.The solution of the collection and management problem has great theoretical and practical significance.Starting from the basic theory of tax collection and management of second-hand housing transactions,through the definition of related concepts such as second-hand housing and tax collection,combined with tax-transfer theory,tax game theory,tax non-neutral theory and new public management theory,the perfect tax collection and management is clarified.Conducive to the healthy development of the second-hand housing market.On the basis of discussing the current situation of the second-hand housing transaction market in Beijing and the status quo of collection and management,it expounds that there are many changes in the tax collection and management policies,the tax administration is not in place,the collection efficiency is low,and the taxpayer,s tax awareness is not strong,and the tax collection and management laws are not perfect.The department has insufficient resources for the collection and management,the degree of informatization and management tax is not high,and the punishment for illegal acts is not severe.Using realistic data and empirical analysis,and drawing on the mature and effective experience in tax collection and management of second-hand housing transactions at home and abroad,I put forward suggestions for improving the quality and efficiency of tax collection and management of second-hand housing transactions in Beijing,mainly including setting up a scientific taxation system and setting appropriate transaction taxes.Standardize the tax collection and management procedures to improve the tax collection and management laws;improve the internal coordination system of tax authorities,improve the registration and evaluation system of real estate,and strengthen coordination and cooperation with relevant departments to strengthen coordination and coordination among departments;vigorously develop information technology,focus on strengthening tax source control and research and development Beijing's tax collection and management system to speed up tax collection and management information construction;create a good tax collection and management environment,establish an effective system of illegal punishment and use the large-scale activities such as the Winter Olympics to promote taxation policies to improve taxpayers' compliance with tax laws.