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萍乡市作为一个正在转型升级加快推进城市建设的老工矿城市,棚户区改造的任务十分繁重。当前,一大批棚户区改造、保障安居工程项目(以下简称“棚户区改造项目”)建设正在全市如火如荼地展开。作为政府的一个重要职能部门,地税部门在棚户区改造项目建设中重任在肩,一方面要积极主动地落实国家关于支持棚户区改造项目建设的各项税收优惠政策,将政策红利惠及广大纳税人;另一方面要规范项目税收管理,提供优质高效的办税服务,为地方经济社会发展提供财力保障。可以说,棚户区改造相关税收政策的执行是否到位直接关系和影响到棚户区改造的进程。为此,笔者以全市2014~2015年度立项的棚户区改造项目为主要调查对象,对全市棚户区改造项目建设情况和相关税收政策执行情况进行了调查,以期为地税部门更好地服务和推进棚户区改造提供一些建议和参考。
As an old mining and mineral city that is undergoing transformation and upgrading to speed up urban construction, the task of renovating the shantytowns is very heavy. At present, the construction of a large number of shantytowns and the protection of housing projects (hereinafter referred to as the “shantytowns reconstruction project”) is in full swing in the city. As an important functional department of the government, the local tax department has the most important task in the reconstruction of shantytowns. On the one hand, it should actively implement all the preferential tax policies of the state in support of the reconstruction of shantytowns and benefit the taxpayers ; On the other hand, we must standardize project tax administration, provide quality and efficient tax service, and provide financial protection for local economic and social development. It can be said that the implementation of shantytowns tax reform related to the implementation of the direct relationship and affect the transformation of shantytowns. To this end, the author of the city’s 2014-2015 shantytowns renovation project as the main survey object, the city’s shantytowns reconstruction project construction and the implementation of relevant tax policies were investigated in order to better serve the local tax department and promote shantytowns District reform to provide some advice and reference.