随着国家对房地产市场宏观调控力度的加大,税收上也相应提出了一系列具体的政策措施,因而对其征收管理就提出了更高的要求。从目前的征管实践来看,营业税实施“项目管税”、企业所得税狠抓“核定征税”、零星税收推行“协作控税”等控管模式初步取得了较好成效。但税收收入层面的增长依赖、欠税等问题还值得进行更深层次的研究和探索。 As the state increases its macro-control over the real estate market, a series of specific policies and measures have also been put forward in the tax revenue. Therefore, higher requirements for its collection and management have been put forward. From the current collection and management practices, the implementation of the business tax “project management tax”, pay close attention to the “income tax” approved tax “sporadic tax implementation” collaborative tax control "and other control measures initially achieved good results. However, the growth of tax revenue depends on the level of tax arrears and other issues is also worth carrying out more in-depth research and exploration.