A Study On The Tax Compliance Of Personal Housing Rental Property Tax In X County

In recent years,the state has vigorously cultivated and developed the housing rental market,and the housing rental industry has developed rapidly.Since the implementation of the real estate tax collection pilot project in Chongqing and Shanghai in 2011,real estate tax,as the only property tax levied in the process of property ownership,has become the focus of attention from all walks of life.In 2018,the State Council issued the "Interim Measures for Special Additional Deductions for Individual Income Taxes",which clarifies that personal housing rental expenses can be deducted on a monthly basis when calculating personal income taxes.At the same time that the release of the personal income tax tax policy was favorable,the problem of tax collection and management of housing leases was exposed.Among the taxation of house leasing,the real estate tax is the largest local tax,and it should have played an active role in increasing local tax revenue.But as far as county X is concerned,this is not the case.Therefore,based on the actual conditions of county X,this article focuses on the taxation of taxpayers' tax compliance and taxpayer's tax compliance.Based on the information asymmetry theory,game theory,and van Lay model theory,this article obtains the real views of individual housing rental real estate tax from their respective perspectives by conducting separate questionnaire surveys and interviews with some residents of County X and some cadres and employees of the tax authority.As the first-hand information,based on the descriptive statistical analysis of the data,use the single-factor analysis of variance to find the variables that affect the tax compliance of the individual house rental property tax.Use the found variables as independent variables to establish a logistic regression model.Examine,interpret,and analyze models.Finally,a general description of the tax compliance of individual house rental real estate tax in county X,analysis of its internal and external reasons,and reference to national experience,and put forward suggestions for solutions.In addition to the introduction and conclusion,this article has five parts.The first chapter-the core concepts and basic theories.This section mainly introduces the concept of real estate tax,tax compliance and related theories,and defines the general tax compliance of the research in this paper,which focuses on the direct lease behavior of individual housing.Chapter 2——Analysis of the status of tax compliance of individual house rental real estate tax in county X.This section mainly analyzes the current status of tax compliance of individual house rental real estate taxes in County X through the tax revenue pool,collection and management,and questionnaire survey results.The analysis results show that the amount of taxation of personal house rental real estate taxes in County X is very small,and the tax authorities almost Tax assessments and tax inspections have never been carried out.More than 90% of the staff of the tax authorities believe that there is a phenomenon of tax leakage in personal housing leasing and it has an impact on local finance.risk.Among the 233 residents who participated in the questionnaire survey,almost half of them did not know that individuals renting houses were required to pay real estate tax and would not actively declare and pay taxes.The headcount ratio increased by 19.75%.Chapter 3——Analysis of Existing Problems and Causes of Tax Compliance of Individual House Rental Real Estate in County X This section mainly analyzes the problems and reasons for the compliance of individual house rental real estate taxes in County X from the two dimensions of taxpayers and collectors.The main problems with tax compliance are low tax policy awareness,weak tax awareness,obvious tax evasion,and serious tax loss.The main household problems in tax compliance include establishing an effective real estate data maintenance mechanism and implementing effective evaluations on a regular basis.And inspection,weak awareness of tax management and services for natural persons;comprehensive analysis mainly has the following reasons: First,the tax design is not reasonable,the comprehensive tax rate is too high;second,the laws and regulations are not perfect,and the authority is not high;third,the tax promotion is not in place,The atmosphere of honesty and tax payment is not enough;the fourth is that the tax sources are scattered and hidden,and the lease relationship is difficult to confirm;the fifth is that the level of informationcollection and management needs to be improved.Chapter 4-The taxation of individual house rental real estate tax in County X follows international experience.This section mainly analyzes the experience of individual house leasing and real estate tax collection and management in the United States,the United Kingdom,and Japan,and draws on its experience in improving tax compliance.Chapter 5-Suggestions on Improving the Tax Compliance of Individual Housing Lease and Real Estate Tax.This section is mainly aimed at the actual situation of county X,and puts forward countermeasures and suggestions to improve the tax compliance of personal housing rental and real estate tax.It is summarized as follows:first,to speed up the real estate tax legislation and promote tax reform;Promote effective results and increase residents' awareness of tax payment.The third is to innovate rent determination methods and promote fair taxation.