论文部分内容阅读
近年来,基层税收征管工作中,越来越多的房产税和土地使用税问题浮出水面。纳税人经济类型,房产土地权属,房屋土地面积,土地价格,房产原值,都成为影响房产税和土地使用税税收收入的重要因素。特别是营改增政策实施之后,房产税和土地使用税逐渐成为基层税收收入总量中的重头戏,成为区县级收入的重要组成部分,从而也受到来自区县与镇街政府部门的高度关注。本文就房屋土地基础信息登记过程中的基本要素,发现风险,提出建议,为进一步加强房地信息登记,提高征管质量浅抒己见。
In recent years, more and more property tax and land use tax issues have surfaced in the work of tax collection and administration at the grassroots level. The taxpayers’ economic type, real estate land ownership, housing land area, land price and original value of real estate all have become important factors that affect the tax revenue of real estate tax and land use tax. In particular, after the implementation of the policy of increasing revenue and increasing taxes, property taxes and land-use taxes have gradually become the highlight of the total tax revenue of grassroots units and have become an important part of district and county incomes. Therefore, they have also received great attention from district and town government departments . In this paper, basic information on the basic information of housing land registration process, identify risks, make recommendations, to further strengthen the registration of premises information to improve the quality of collection and management shallow.