房地产业税收征管现状及对策研究[摘要]房地产业是国民经济重要支柱产业，也是地方税收收入的重要来源。加强房地产业税收征管，不仅能够增加地方财政收入，而且有利于国家宏观调控政策的正确贯彻落实，规范和调节房地产市场秩序，引导房地产市场向健康轨道快速发展。房地产业是依托土地资源进行的包括土地开发、房屋建设和销售等行为在内的新兴产业。1992年后房地产业开始步入一个快速发展的阶段，但房地产业的税收征管却一直处于一个不尽人意的、较低的水平上。本文将理论与实践相结合，从宏观和微观两个方面，对如何加强房地产业税收征管进行了分析和研究。本文是对房地产业税收征管所作的一项较为完整的理论探讨和现实分析，对于加强目前对房地产业热点行业的税收征管具有较强的理论指导意义和实际操作参考价值。[关键词]房地产业：税收：征管[Abstract]youyoutotherealestateindustryisapillarindustryofthenationaleconomy,butalsoanimportantsourceofincomeforlocaltax.Strengthentherealestatetaxcollectionandmanagement,notonlycanincreaselocalfinanceincome,butalsoconducivetothecountrypolicyofmacroscopicaladjustingcontrolcorrectlycarryoutfulfil,normsandregulatetheorderofrealestatemarket,andguidetherealestatemarkettothehealthytrackoffastdevelopment.Therealestateindustryisrelyingonlandresourcesincludinglanddevelopment,housingconstructionandsalesbehavior,burgeoningindustry.After1992therealestateindustryhasenteredastageofrapiddevelopment,buttherealestatetaxhasbeeninanunsatisfactory,lowlevel.Thispapercombinesthetheorywithpractice,frommacroscopicalandmicrocosmictworespects,tohowtostrengthentherealestatetaxcollectionandmanagementareanalyzedandstudied.Thisarticleisontherealestatetaxcollectionandforamorecompletetheoreticalstudyandpracticalanalysis,tostrengthentherealestatehotindustrytaxcollectionhasstrongtheoreticalguidanceandpracticalreferencevalue.[Keywords]:realestatetaxcollectionandmanagement目录绪论.........................................................11.1选题的背景及意义.......................................11.2研究思路及方法.........................................12我国房地产业税收征管概况...................................22.1房地产税收征管的概念...................................22.2我国房地产业税收征管的现状.............................23我国房地产业税收征管存在的问题.............................23.1房地产税收征管模式陈旧.................................33.2税费混谈...............................................33.3相关的税收法规制度不完善...............................33.4房地产税收入规模偏小,不能满足地方财政的需要............43.5部门配合不到位.........................................44国外房地产业税收征管对我国的启示和经验借鉴.................54.1美国房地产业税收征管情况...............................54.2日本房地产业税收征管情况...............................54.3启示和经验借鉴.........................................55对我国房地产业税收征管的建议及对策....................................................65.1改革房地产税收征管模式.................................65.2统一规范税制,科学设计房地产税收结构....................75.3健全法制,做到有法可依..................................75.4扩大房地产税的征收范围,增加国家财政收入................85.5完善税务机关内部配合机制...............................86总结.......................................................9参考文献....................................................10绪论1.1选题的背景及意义近年来，房地产行业在我国发展的速度很快，已经成为我国财政收入的重要来源，房地产税收的宏观调控作用显...
