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通过对新晃县月塘路个人建房税收情况进行调查,我们发现个人建房在与房地产有关的各税种税收都存在着偷税漏税情况,其中以与房地产交易有关的税收方面最为严重,是其他环节税收流失的关键因素,针对个人建房在税收方面的种种漏洞,我们提出了相关征管建议与对策。
Through the investigation on the tax situation of individual housing construction in Yue Tang Road, Xinhuang County, we found that there is a tax evasion and tax evasion in individual tax related to real estate in individual housing construction. Taxes related to real estate transactions are the most serious and are the other links Tax loss of the key factors for the individual building a variety of loopholes in tax revenue, we put forward the relevant collection and management suggestions and countermeasures.