Research On Tax Collection And Management Of Real Estate Transaction In District D

Real estate industry is a pillar industry of our national economy.As an important means of economic regulation,tax revenue plays a unique role in regulating the steady and healthy development of the real estate market.In the 14 th Five-Year Plan,it is proposed to deepen the reform of tax collection and administration system,build smart taxation,and promote the modernization of tax collection and administration.The Opinions on Further Deepening Tax Collection and Administration Reform(hereinafter referred to as the Opinions)issued by the State Office of China proposed to deepen the application of tax big data sharing and explore the application of blockchain technology in real estate transactions and real estate registration.In recent two years,the state has issued a series of laws and regulations on property transaction tax.How to optimize the collection and management of property transaction tax and implement relevant national policies have become an urgent task for tax authorities.This paper makes full use of literature research methods,questionnaire survey and other research methods,starting from the perspective of district and county level,to study the issue of real estate transaction tax collection and management in District D.By collecting related policy documents,domestic and foreign literature,it combs the definition of related concepts and theoretical basis of real estate transaction tax collection and management.Based on the questionnaire survey results of tax personnel and taxpayers in District D,centering on the theory of new public management and tax compliance theory,and based on the practice of grassroots front-line work,this paper analyzes the existing problems in the internal control mechanism,collection means,tax service system,team building,department cooperation and third-party organization management of the real estate transaction tax collection and management in District D.And the causes of all aspects of the problem in-depth analysis,finally in the internal control mechanism,tax collection consciousness construction,team construction,department cooperation,third party organization management of five aspects of the optimization of real estate transaction tax collection management countermeasures and suggestions.