Research Of Yunnan K City Taxation On The Administration Of Land Appreciation Tax Collection Improvement

As a special land resource tax,Land Appreciation Tax plays a role in regulating,adjusting land value-added income and safeguarding national rights and interests in China’s tax system.Under the pre-levy system,Land Appreciation Tax has been standardized to a certain extent and has become a relatively stable tax source.But in the actual collection and management work,because of the real estate development cycle is long,the business is complex,coupled with the Land Appreciation Tax system is not perfect,the law enforcement caliber is not consistent and other factors,so that the Land Appreciation Tax in fulfilling the task of "curb land speculation" is particularly difficult.This article from in K city Land Appreciation Tax collection and management present situation,analyzed the situation about tax and tax,based on the K in revenue tax liquidation cases were analyzed,and concluded that the present stage K city revenue Land Appreciation Tax existence prominent question,and combining with the experience from other provinces,find solutions to problems of proposed countermeasures and Suggestions.Based on the theoretical research aspect,this paper expounds in Land Appreciation Tax idea,explains the design principle and calculation of Land Appreciation Tax,and combined with prices down theory,theory of tax compliance,the principal-agent theory of new public management theory.In terms of empirical research,this paper firstly introduces the tax source structure and tax situation of K city by means of data analysis,including the development data of the real estate industry in K City and the collection of Land Appreciation Tax by the tax bureau of K City.At the same time,through the analysis of the liquidation cases of XX and XY enterprises,the problems in five aspects of Land Appreciation Tax collection subject,collection policy,collection process technology,collection performance and collection environment in K city are explored.Combined with the experience outside the province,Concluded that K city revenue must strengthen administration main body construction,perfect the collection and management policy,standardize the process management,improve the quality of collection and management performance,optimize the environment of collection and management five aspects of countermeasures,in order to achieve K in revenue for the future Land Appreciation Tax collection and administration work to provide power,standardize the collection management,reduce the risk of law enforcement effect.