论文部分内容阅读
居民房产税是对居民房产所征收的一种财产税。具有征收面广、居民无纳税习惯、征收阻力大、税源零星分散、难以控管等不利条件,因而漏税严重。为了较好地解决这一矛盾,我局与硚口税务咨询服务部邀请一部分离退休老干部参加,于去年六月成立了硚口税务咨询服务部居民房产税征收站(以下简称征收站)。该站接受税务机关的委托,负责本地区私人房产税的具体征收管理工作。半年来的实践证明,这一措施,效果十分明显。一、征收站的基本情况。征收站共有职工16人,其中离退休人员15人,是我局一个常设征收单位。在税务检查站的管理下,负责对硚口区十条街道计1千户的居民私房自营、出租应纳房产税的申报、开票、
Resident property tax is a property tax levied on residents. With a wide range of expropriation, residents without tax habits, the collection of resistance, sparsely distributed tax sources, difficult to control and other adverse conditions, resulting in serious tax evasion. In order to better solve this contradiction, the Bureau and the Department of Taxation Consulting Services invites a number of retired veteran cadres to attend. In June last year, a resident property tax collection station (hereinafter referred to as the collection station) of the Consumption Tax Advisory Service Department was established. The station commissioned by the tax authorities, responsible for the specific collection and management of private property tax in this region. The practice of the past six years has proved that this measure is effective. First, the basic situation of collection stations. A total of 16 staff collection station, of which 15 retirees, is a permanent collection unit of our bureau. Under the management of the taxation checkpoint, it is responsible for the self-employment of residents in private houses in the 10 streets of Xinkou District, reporting and billing of property tax payable,