摘要自从改革开放以来,我国的整体经济快速崛起,发展较早的房地产慢慢的成为经济发展的重要支撑,并且成为推动地方税收增长的主要推动力。近年来,我国房价一直居高不下。针对这种情况,我国政府多次出台了各种税收政策以遏制住住房价格过快上涨。但是,中国目前的房地产税收征管制度仍有许多问题。它在规范房地产行业市场和促进社会公平方面施展它们应有的作用。因此,有必要对我国房地产税收征管制度所拥有的问题进行探讨,并提出建议对策。但由于房地产企业的项目审批计划,经营管理方式多样以及开发房地产产品的固定,房地产业对税收政策所具有很强的敏感性,资金需求量链条长,清算难度大,涉及的问题范围很广,再加上部分的房地产开发商的缴纳税额的意识不积极,它给房地产开发业的税收征管工作造成了相当大的影响。虽然税务机关试图加强收集和管理,并取得了一定的成果,但通过对房地产开发行业的专项检查,发现该行业的税收状况仍然不容乐观。首先,本文介绍了房地产税收征管的现状;其次,本文对房地产税收征管现状进行了深入分析,从中提出其留存的问题;最后,在分析了我国房地产行业的税收征管所存在的主要问题后,提出了相应策略和方法。关键词:房地产;税收稽查;税收征管;AbstractSincethereformandopeningup,China'snationaleconomyhasdevelopedrapidly,andChina'srealestateindustryhasgraduallybecomethepillarindustryofthenationaleconomy,andbecomeanimportantdrivingforcetopromotethegrowthoflocaltaxes.Inrecentyears,China'shousingpriceshavebeenhigh.Inresponse,theChinesegovernmenthasrepeatedlyintroducedvarioustaxpoliciestocurbtherapidriseinhousingprices.However,therearestillmanyproblemsinthetaxcollectionandmanagementsystemofChina'srealestateindustry.Itplaysitsdueroleinregulatingtherealestatemarketandpromotingsocialequity.Therefore,itisnecessarytodiscusstheproblemsoftherealestatetaxcollectionandmanagementsysteminChina,andputforwardcountermeasures.Projectexaminationandapprovaloftheplan,butasaresultofrealestateenterprisesoperationandmanagementmodediversityaswellasthedevelopmentofrealestateproductsisfixed,thesensitivityoftherealestateindustrybytaxpolicyhasastrong,capitaldemandchainislong,difficulttoliquidation,involvesawiderangeofissues,pluspartoftherealestatedeveloperstopaytaxconsciousnessisnotpositive,itworkoftaxcollectionandadministrationforrealestatedevelopmentindustryhascausedconsiderabledifficulties.Althoughthetaxauthoritiestriedtostrengthencollectionandmanagement,andachievedsomeresults,butthroughthespecialinspectionoftherealestatedevelopmentindustry,foundthatthetaxsituationoftheindustryisstillnotoptimistic.Firstly,thispaperintroducesthecurrentsituationofrealestatetaxcollectionandmanagement.Secondly,thispapermakesanin-depthanalysisofthecurrentsituationoftherealestatetaxcollectionandmanagement,andputsforwarditsretentionproblems.Finally,thepaperanalyzesthemainproblemsexistinginthetaxcollectionandmanagementofChina'srealestateindustryandproposesstrategiesandmethods.Keywords:RealEstate;Taxaudit;TaxCollectionandManagement目录1绪论11.1研究背景11.1.1选题背景11.1.2研究目的11.2选题意义11.3文献综述21.3.1国外文献综述21.3.2国内文献综述22我国房地产行业税收征管的基本理论概述42.1房地产税收征管的相关概念42.2房地产税收征管的特征及特点42.3房地产行业税收征管的基本目标及模式53当前房地产行业税收征管面临的现状及主要问题63.1我国房地产行业税收征管的现状分析63.2我国房地产行业税收征管存在的主要问题63.2.1在我国房地产开发环节的主要问题73.2.2在我国房地产交易环节的问题73.2.3在我国房地产保有环节的问题84加强房地产行业税收征管的对策思考94.1提出我国房地产行业税收征管的对策94.1.1对房地...