Research On The Tax Collection And Management Of Land Value-Added Tax For Real Estate Development Enterprises In G County

In 2021,the central office and the State Office issued the opinions on further deepening the reform of tax collection and management.The reform of tax system has been deepened,the tax collection and management system has been continuously optimized,and the standardization,convenience and accuracy of tax services and tax law enforcement have been continuously improved.The real estate industry,as a pillar industry of the national economy,has become an important sword for the state to regulate the real estate market as the state controls the real estate market more and more strictly.The contradiction between the rapid development of the real estate industry and the relatively lagging collection and management of land value-added tax by the taxation authorities is becoming increasingly prominent.How to strengthen the collection and management of land value-added tax and promote the modernization of tax governance is a practical problem faced by tax authorities.Based on the background of further deepening the reform of tax collection and management,the issue of land value-added tax collection and management of real estate development enterprises is studied,combining tax compliance theory,business process re-engineering theory and information asymmetry theory,taking County G as an example,the current situation of land value-added tax collection and management of real estate development enterprises in County G is analyzed,and research methods such as literature research method,case study method and comparative analysis method are applied to construct a theoretical framework for the study of land value-added tax collection and management of real estate development enterprises.The main problems in the tax collection and management of land value-added tax of real estate development enterprises in County G include imperfect systems and mechanisms,weak tax compliance awareness of taxpayers and insufficient ability to data-based taxation.The reasons for this are,from the perspective of the current financial and taxation system,the imperfection of the current taxation system and departmental coordination mechanism;from the perspective of taxpayers,the confusion in the internal management of enterprises and the low level of tax compliance;from the perspective of taxation authorities,the lack of data integration and analysis capability and the lack of grassroots collection and management force.In the context of further deepening the tax collection and management reform,the full text of the report will be studied and analyzed in depth and corresponding countermeasures and suggestions will be put forward.Secondly,we should combine fine services and precise supervision,i.e.deepen the level of tax services and enhance the rigidity of tax enforcement,so as to improve taxpayers’ tax compliance and reduce tax-related risks;thirdly,we should strengthen the basic work of tax collection and management,i.e.deepen the integration and application of tax big data,strengthen the construction of the cadres themselves,and enhance the ability of taxation authorities to data-based taxation.This has strong practical significance and value for promoting tax modernization,improving the quality and efficiency of land value-added tax collection and management,and promoting the construction of smart tax.It also provides a reference for the research on land value-added tax collection and management of real estate development enterprises in grass-roots tax authorities with relatively underdeveloped economy.