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2016年5月1日,“营改增”试点工作全面推开,房地产行业主体税种由营业税改征增值税,国地税如何实现无缝对接,提高对房地产行业科学化、精细化的管理水平,继续保持房地产行业对地方经济的贡献优势,是摆在国地税务部门面前的重要课题。本文通过对房地产行业发展现状和行业税收收入情况的分析,找出北辰区在税收征管方面存在的问题,提出加强房地产行业税收征管的有效方法。
On May 1, 2016, the trial operation of “Changing Camps and Increasing Enterprises” was launched in an all-round way. The main types of tax in the real estate industry changed from business tax to value added tax, and how the state tax was seamlessly connected, so as to improve the scientific and refined management of the real estate industry Level, continue to maintain the real estate industry’s contribution to the local economy, is placed in front of the tax department of the country an important issue. This article analyzes the current situation of the real estate industry and the tax revenue of the industry to find out the problems existing in the tax collection and administration of Beichen District and puts forward the effective methods to strengthen the tax collection and management of the real estate industry.