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1、河北大学硕士学位论文深州市房地产业税收征管中的问题和对策研究姓名：贾红燕申请学位级别：硕士专业：公共管理指导教师：孙健夫2010-12摘 要 摘 要 伴随着我国城市化进程和经济建设的不断加快， 近几年我市房地产行业有了前所未有的快速发展。与此同时，房地产行业也促进了其他相关行业的快速发展，房地产行业在我市经济和社会发展中的地位日趋重要。 作为一个税源潜力巨大的行业， 房地产行业目前已成为税务机关税收征收与管理的重点行业，房地产行业的税收收入占地方财政收入的比例逐年提高。但是在深州市，由于房地产行业尚处在发展的初级阶段，外部监管和行业自律缺失，企业为了追求自身利润的最大化，企业内部管理很不规范，
2、财务核算不健全，存在虚列成本和费用、隐匿销售收入、编造亏损报表、偷逃税款等现象，造成税务机关与房地产企业的信息不对称，再加上税务部门征管手段相对落后、为涵养税源对违法违规行为处罚力度较轻，致使房地产行业税收的征收与管理存在很多问题。 本文从深州市房地产行业的发展现状、行业自身特点及与涉税有关的运营模式入手，针对目前我市房地产行业的税收征管现状，采用实际分析与历史分析、定量分析与定性分析、以及实证分析相结合的方法，从税收制度、征管模式、税务信息的获取、房地产评估机制、纳税人纳税意识、偷税处罚力度等几方面，深入分析房地产行业税收征管中存在的主要问题及成因，进而提出完善我市房地产业税收政策、提高税收
3、征管质量和效率的有关意见和建议。本文提出，应建立统一、公平、合理的税收制度，增强纳税人的税法遵从度；要加强税务机关与政府其他部门之间的协调配合，建立联系制度；尽快建立科学合理的房地产价格评估体系，确立房地产行业的税收计税依据；落实“先税后证” ，以证控税，堵塞征管漏洞；要增强对房地产行业的税务稽查工作，加大打击偷逃税力度，以稽查促征管。 关键词:房地产业 税收征管 税源控制 Abstract Abstract In the process of economic construction and the persistent accelerated urbanization course, S
4、henzhous real estate industry has obtained the unprecedented rapid development in recent years, as a result of the implement of urban housing system reform and the changes of the residential consumption structure. At the same time, the expanded real estate industry has led a rapid development in oth
5、er correlated sectors and industries effectively. Therefore, the real estate industry has become more and more important in Chinas national economy and society development. As a potential taxpayer of the state revenues, the real estate industry is always regarded as the key factor of the taxation ma
6、nagement stressed by tax authorities, increasing the proportion of its tax revenues in Chins fiscal revenues. However, in Shenzhou, the real estate industry still stays at the primary development stage: such as there is a lack of internal management standardization, self-regulation and external supe
7、rvision. As a result, some specific real estate develop companies experience certain cheating behaviors in their financial accountings, like falsifying and overstating costs and expenses, understating amount of sales income and the gross profits, forging loss statements and so forth. The existence o
8、f these phenomena, aggravates the information asymmetry between the tax authorities and the real estate companies, moreover the relatively outdated taxation instruments and light illegal punishment lead it seriously affects the amounts of the state revenues and taxation management on the real estate
9、 industry. This paper starts with describing the current situation and the industrial characteristics of Shenzhous real estate industry, introducing some tax-related operating models, analyzes the main problems and the reason of inefficiency existed in taxation management on the real estate industry
10、 in enumerative manner from the aspects of taxation rules, technical methods, and the punishment on tax dodging, in view of the current situation faced by taxation management in Shenzhou, and then lists a range of suggestions and proposals on improving the tax policy and collection management in rea
11、l estate industry. The paper states that we should establish a unified, stable, fair and reasonable taxation environment, and enhance the taxpayers abidance on taxation rules and regulations; also we should enhance the co-ordination between tax authorities and the other governmental departments to e
12、stablish a close relationship each other; we should take full advantages of e-administration system of Abstract taxation, constructing the taxation ministration and protection network and carrying out the comprehensive taxation governance to improve the taxation management; we should consolidate the
13、 monitoring on accounting books, invoices, and receipts of the real estate industry starting from the taxation registers and declares, improve the taxation management instruments and efficiency; we should set up a scientific evaluation system on real estate as soon as possible to design an appropria
14、te rules in taxation collection and calculation; we should enhance the tax inspection on real estate industry, intensify the fighting against the tax evasion, and improve the taxation management via tax inspection. Keywords real estate industry taxation collection and management 导 论 1导 论 1.研究背景 近年来，
15、随着我国住房制度改革的推进和城市化进程的加快，房地产行业进入了快速发展阶段。据统计，在中国十大暴利行业中房地产行业居首位，但在纳税百强企业名单中却找不到一家房地产企业。房地产行业日渐成为税务机关征收管理的重点。 2005 年以来， 国家税务总局陆续出台了一系列调控房地产行业的税收政策。 各级税务机关也将房地产行业作为重点税源，加强了税收征收管理力度。这些政策和措施无疑促进了房地产行业的规范、有序和良好发展。但是，由于目前我国房地产行业税收制度不完善，征管涉及的税种多，计算复杂，且房地产行业本身运营方式特殊，工期长，账务处理跨年度，税务机关在房地产行业的税源控管方面还存在着较多的漏洞，这些使得房
16、地产行业的税收征管仍是一个难点。 无论是税收政策部门， 还是税收征管部门对房地产行业税收征管问题的研究和思考仍然不够深入和系统。为了切实有效地加强对房地产企业的会计监督和税收征管，笔者对深州市房地产企业的财务管理状况及纳税情况进行了深入研究， 为整合现有税收征管资源，实现房地产行业税收征管的规范高效提出具体方案和对策。 2.研究目的 作为一名税务工作者，近年来有机会直接接触房地产行业税收。通过 MPA 的学习，对税收理论、公共管理理论以及我国房地产领域中的一些问题，进行了系统的观察和思考。在教师的指导下，准备从理论和实践结合的角度，对本地房地产税收征管中的问题作一次较为深入的分析，并提出相应的对策建议。 （1）为制定房地产税收征管措施提供依据。目前，深州市房地产行业快速发展，成为新的税源增长点。由于层层转包等现象存在，房地产行业偷逃税情况比较严重，成为社会关注的热点和地税部门日常管理的难点。本文通过大量详实的数据分析，对当前房地产企业税收征管中存在的问题进行研究，并提出相应对策，为科学制定税收征管措施提供依据。 （2）拓展行业征管理论。作者在对深州市房地产行业
