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个人房地产交易税收征管是地方税收征管的一个重要环节。随着各项税收政策的深入贯彻落实和征管力度的加大,征管过程中存在的税收政策问题、税收征管问题、税收执法风险问题等逐渐暴露出来。为了解决这些问题,本文以大方县地方税务局为例,对目前的税收征管现状、存在的问题及其原因进行深入细致的调查、分析和研究,以严格依法治税和税收征管改革创新为着力点,以实现个人房地产交易税收征管现代化为目标,借鉴国际先进征管经验,提出一系列能有效解决存在问题的对策措施。
Tax collection and management of personal real estate transactions is an important part of local tax collection and management. With the further implementation of various tax policies and the intensification of collection and management, tax policy problems, tax collection and management problems, and tax law enforcement risks are gradually exposed. In order to solve these problems, this paper takes Dafang County Local Taxation Bureau as an example to conduct an in-depth and meticulous investigation, analysis and research on the current status of tax collection and administration, existing problems and their causes, with the tax administration and tax collection and reform in strict accordance with the law as the focus Point, in order to achieve the modernization of tax collection and management of personal real estate transactions as the goal, learn from the advanced international collection and management experience, put forward a series of measures to effectively solve the existing problems.