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Study on House Property Tax Collection And Management

Author: FengYuanYuan
Tutor: LiFang
School: Nanjing Agricultural College
Course: Public Administration
Keywords: house property taxes collection and management house propertyassessment information systems tax policy
CLC: F812.42
Type: Master's thesis
Year: 2013
Downloads: 5
Quote: 0
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Abstract


"With a rapid development of the economy, a significant increase in self-owned house property for commercial use and an increasingly active conduct of house-rent lead to a substantial increase in house property tax. Taking S city for example, house property tax has experienced a leapfrog development, and many kinds of indicators about it have made great strides, and the proportion of it in the overall tax revenue is increasing, thus it has become a main tax category with stable incomes in the local taxes.But there are still some problems on house property tax in the aspects of taxation system design, tax collection and management. In the view of the current situation of the house property tax collection and management, many cases of evading taxation and management have resulted in a massive loss of the national taxes, which has become a difficult problem in the actual work of tax collection and management. Enforcing house property tax collection and management will benefit the conduction of house property policies, enhance the house property management, promote the proper house construction and using in both urban and rural areas as well as adjust the incomes of tax-payers appropriately; meanwhile, it will help the local government accumulate financial resource, and create the conditions to accomplish the financial management systems which will distribute the taxes between the central government and local ones according to the types of taxes; besides, it will raise the awareness of the pay duty in the masses. Therefore, it has become an important issue to be instantly resolved for the local taxation bureaus to standardize the tax managements of the house property taxes and plug the loopholes in the tax collection and management as well as increase the incomes of local taxes.This paper starting with the concept, characteristics and implications of the collection and management of the house property taxes, indicates the problems of China’s house property taxes system, and analyzes the adverse effects on collection and management Secondly, in manner of the empirical analysis, taking the house property taxes collection in S city for example, this paper points out some main problems on the collection and management of the house property taxes as follows:management functions have weakened, the level of information utilization in the departments is not high, the functions of information management need to be improved, obtaining tax information is difficult, real estate appraisal mechanism is not perfect, tax policy support is insufficient, tax compliance is poor, tax evasion means are various, thus dissects the deep reasons related to them. Thirdly by using comparative analysis, this paper compares the current state of the foreign real estate tax and gets some valuable experience as follows:the assessment and collection of the house property tax base should be independent; the design of the tax rate should be flexible; the house property tax dispute resolution mechanism should be fair and transparent; the house property tax preferential policies should be fair and equitable; the collection and management procedures should be rigorous and convenient; the decentralization of the legislative power of house property tax should be appropriate. Finally, based on the analysis above, this paper highlights the house property tax collection and management countermeasures and suggestions:firstly the optimization of tax reform and tax policies should be put forward from four aspects including the range of house property tax, the house property assessment, the tax rate design and the preferential tax; secondly the management of the sources of house property tax should be strengthened, including tax sources registrations, alignment monitoring,institutional setting, department collaboration and information transfer; thirdly the assessment mechanism of house property tax should be perfected; fourthly the level of a professional management of the personal houses for rent should be advanced; fifthly the tax service should be innovated.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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