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随着改革开放搞活的逐步深入和城市建设的高速发展,房产出租市场日益繁荣,出租方式逐渐复杂.税务机构分设后,房产租赁业税收成了地方税收收入的重要组成部分.在征收人员少,税源零星分散,征管难度大的情况下,如何加强房产租赁业的税收管理工作成为当务之急;针对这一问题,笔者对房产租赁业的纳税情况进行了专项调查,调查中发现房产租赁业的税收征收管理中存在着如下问题:一、房产租赁业税源底子不清
With the gradual deepening of the reform and opening up and the rapid development of urban construction, the real estate rental market is increasingly prosperous, the rental method is gradually complicated tax authorities after the separation, the real estate leasing industry tax revenue has become an important part of the local tax revenue.In the collection of personnel, In the case of sporadic tax sources and the difficulty of collection and management, how to strengthen the tax administration of the real estate leasing industry has become a top priority. In response to this problem, the author conducted a special investigation on the tax leasing of the real estate leasing industry. During the investigation, Management there are the following questions: First, the real estate leasing industry sources unclear