Research On The Optimization Of Land Value Increment Tax Management Of Jinghong Tax Bureau

Land value-added tax,as an important local tax,has not play its regulation of land value-added income distribution and standardize the order of the real estate market,but with the advancement of the integration of property tax construction,Land value-added tax advance levy is not in place,The absence of liquidation and other management problems have aroused the great attention of the State Administration of Taxation.In addition,the pilot project of the land value-added tax management system auxiliary tool-land value-added tax management module was launched in November 2021,Land value-added tax management on the electronic invoice reform train to push the land value-added tax information management to a new height.It is particularly important to optimize the management efficiency of land value-added tax at each county level.This paper takes the empirical analysis of tax revenue data and management mode of Jinghong Tax Bureau as the starting point,This paper analyzes the problems existing in the land value-added tax management,preliminary management,liquidation management,management module application,management connection of various modules and so on.Based on the new public management theory,information asymmetry theory,risk management theory and collaborative governance theory,Trying to find out the reasons that hinder the quality and efficiency of land VAT management.It puts forward countermeasures and suggestions to optimize the management of land value-added tax,such as improving the design of land value-added tax,reforming the management mode of land value-added tax,promoting the inter-departmental interconnection of information resources in the real estate industry,giving play to the regulatory role of the third institution,and Improve the land value-added tax management information tools.In order to improve the efficiency of land value-added tax management of county and district tax authorities,promote the fairness of land value-added tax,lay the foundation for the realization of the whole process management of real estate enterprises,and finally achieve the purpose of optimizing the business environment of the real estate industry and maintaining the healthy operation of the real estate market.