How to strengthen the integrated management of real estate tax

Starting with straightening out the cooperation mechanism and integrating the internal collection and management resources, we have focused on solving the following three problems:

(a) straighten out the collection and management agencies. Most real estate enterprises have diverse structures, forms and complicated relationships. For many years, we have been adopting single industry management or lot management in tax management. There are some disadvantages in tax collection management, such as fragmentation of information, broken links and unclear responsibilities, and the management confusion is more prominent. After the "two taxes" take over, we should first straighten out the collection and management institutions, and focus on solving the problem of internal collection and management resources allocation of tax authorities. In accordance with the procedures and links of tax management, unified institutions shall be set up, and the collection and management institutions of the real estate industry scattered in urban branches shall be unified into one institution for management. A special collection center for the tax administration departments (units) of the construction and installation industry has been established, and a special collection management window has been set up, which is connected with the departments of land and housing management that jointly work in the lobby of the administrative service center. According to the requirement of "tax certificate first", only after the tax collection is completed in the local tax collection window and click Finish can the work window of the land and housing management department handle the relevant ownership certificate, otherwise the work window of the land and housing management department cannot be networked, effectively realizing joint control. Fourth, a joint meeting system has been established with relevant departments. Under the leadership of the Deputy Secretary-General in charge of finance and taxation, joint meetings attended by administrative service centers, land, housing management, finance, justice, local taxation and other departments are held regularly to inform the situation, feedback information and study countermeasures, thus realizing the socialized cooperation of tax collection and management in the real estate industry.

(3) To study and formulate implementation plans. The integrated management of real estate tax is a systematic project, and all links are interrelated and interrelated. Process management and chain management are the top priorities of the whole management work. Since July this year, State Taxation Administration of The People's Republic of China has put forward the requirement of integrated management of real estate tax, which has pointed out the work direction for us and given us more ideas for integrated management? It is clear that we combined the pilot work of a branch office in Zengdu District, carefully analyzed the pilot experience and existing problems, held a site meeting in time to summarize and promote the experience of integrated management of real estate tax in the whole city, formulated the implementation plan and flow chart of integrated management of real estate tax in XX Local Taxation Bureau, revised and improved the Measures for the Administration of Real Estate Tax and the Measures for the Administration of Jian 'an Industry, standardized the way and content of real estate tax management, and provided guidance for the integrated management of real estate tax in the whole city.

The second is to refine management responsibilities and implement the established goals of integrated management. Based on information sharing and data comparison, with the aim of optimizing service and facilitating collection, the integrated management mode of real estate tax has been initially established by comprehensively utilizing information, strengthening tracking management, simplifying tax procedures, optimizing tax service and promoting the organic connection of tax collection and management in the real estate industry.

Comprehensive utilization of (1) information. Although the taxpayers and tax bases of various taxes in the real estate industry are different, the basic information on which real estate tax collection and management is based is the same, so we can use deed tax declaration and information obtained from real estate management departments and land and resources departments to control the tax sources of various taxes in real estate. According to the development process of real estate enterprises, with the cooperation and support of housing management, planning, land and other departments, the tax monitoring network linked by departments has been improved, and the tax-related information of real estate enterprises has been collected from various channels. On the basis of registration, all relevant information such as the name, identification number, location, area, transfer time and transfer price of real estate has been entered into a microcomputer for management. And timely delivery, comparison, sorting, summary, daily entry, weekly check, monthly subscription, initially built a "centralized management, interdependence, data standardization, information sharing" comprehensive information base, making it a tax-related information processing center and tax source monitoring center. At the same time, comprehensive use of real estate transfer information, compared with taxpayers' tax return data, timely grasp the changes of tax sources, make all kinds of real estate information into tax source management files, and gradually realize the maximum information exchange between management departments and taxes. Use the transaction information of land use right to grasp the list of land use right in time? Or personal name, land location, price, use, area and other information, understand or master the sources of urban land use tax and cultivated land occupation tax, strengthen the collection and management of urban land use tax, and timely collect cultivated land occupation tax for the development and construction of cultivated land occupation. Using the real estate transaction information obtained in deed tax collection and management, we can master the tax source information related to the transfer of real estate by real estate secondary market units and individuals, and compare and analyze the name, identification number, location, area and price of the transferred real estate with the relevant tax declaration materials. If tax evasion is found, it will be recovered in time, and the tax management related to real estate transfer in the secondary real estate market will be effectively strengthened. Using the relevant information obtained in deed tax collection and management, establish and improve the real estate tax source ledger and collection ledger. Grasping the change and collection of real estate tax sources, controlling taxes by votes, and urging buyers to take the initiative to ask real estate developers for real estate sales invoices have greatly improved the quality and efficiency of management. 1-In September, 2180,000 yuan of cultivated land occupation tax and 3.5 million yuan of deed tax were collected from 16 units and individuals who had obtained land use procedures but did not apply for permits, and 2.96 million yuan was recovered from 25 houses that did not obtain real estate sales invoices, which received good collection results.

(2) Standardize management functions. Taking deed tax as the starting point, from the collection and processing of real estate-related information to the tax declaration, tax collection, ledger login and related information transmission and feedback of taxpayers in the real estate industry, we have refined the links and processes of tax collection and management of various taxes, drawn a flow chart of integrated management of real estate tax, further clarified the post responsibilities of tax collection and management, and formed an orderly transmission chain. In order to do a good job in collection management, we implement "three tracking": first, by establishing a management ledger, we track land use planning, planned investment, construction units, contract or agreement, and construction progress, and timely register and master the business tax, surcharges, income tax, stamp duty and other tax sources that should be paid by units or individuals engaged in construction. The information about tax collection and management in the process of real estate development and construction, from project establishment to land construction to tax collection and storage, is clear at a glance. The second is to track and master the real estate development cost, expenses, pre-sale and actual sales progress, payment method and payment time of real estate developers, monitor the change of commercial housing stock, track and monitor the sales progress of commercial housing by drawing the pre-sale and actual sales plan of commercial housing, and use the information of real estate developers selling commercial housing obtained from deed tax collection and management to assess the tax payment situation of real estate development enterprises, find problems in time and solve them in time. Third, follow up the tax-related law enforcement procedures, strictly implement the law enforcement target responsibility system, standardize law enforcement documents, and strictly collect taxes. In accordance with the requirements of the Measures for the Implementation of the Law Enforcement Responsibility System for Tax Administrators, the whole process of tax collection and management, the work connection of tax departments, and the notification and acceptance of tax collection matters are monitored, so as to make the procedures open and transparent and give full play to the comprehensive management efficiency.

(3) Improve service quality. Internally, integrated management is a process of integrating management resources and improving work quality and efficiency. Externally, it is a convenient, efficient, transparent and better service process. In the integrated management work, the working idea of "one department is responsible, one window service and one-stop collection management" is put forward, and the tax service runs through the whole process of tax collection and management. Simplify tax procedures, simplify all kinds of report materials required by taxpayers, extend the concept and method of "one-window management" to all taxes, and change multi-department handling into one-window settlement, which greatly facilitates taxpayers. The local tax window set up in the municipal administrative service center uniformly handles tax declaration, tax collection and other tax-related matters, and all kinds of taxes payable for the transfer or acceptance of real estate are collected in one window? . The simplification of tax procedures, the optimization of service quality, the improvement of collection efficiency and the reduction of collection cost have injected great vitality and vitality into integrated management.

Thirdly, around the integration scheme, innovating and perfecting management ideas to realize the integrated management of real estate tax is an inevitable requirement of scientific, standardized and refined taxation, and a beneficial exploration of the management mode of "relying on computer management, information sharing, interlocking, chain management, departmental cooperation, joint control and joint management". We must constantly innovate ideas in practice, enrich and improve management methods, and provide reliable system and management guarantee for integrated management.

(1) Paving the road with information is an important foundation of scientific management. Scientific tax management is to actively use high-tech means such as computer network to collect taxes? Management service, "man-machine combination", management interaction, fully display management advantages. Specific to the real estate industry tax collection and management work, it is necessary to make full use of real estate development and transfer information, strengthen comparative analysis, and grasp the changes of tax sources. In particular, on the basis of the information accumulated in the current deed tax collection and management, we should integrate the information obtained by the real estate management department and the tax declaration process, gradually establish a real estate tax source information base, and enrich and improve the household registration information of real estate enterprises and other taxpayers. Strengthen the connection with relevant departments, strictly implement the relevant provisions of the "first tax certificate", control the key links of real estate tax sources, accurately and quickly transmit relevant information, achieve centralized data, convenient information sharing and convenient inquiry, and gradually realize tax collection by computer. Compare and analyze the information in the database with tax declaration and tax storage from multiple angles and levels, and promote the transformation of tax management from extensive to intensive.

(2) Chain operation is an inevitable requirement to implement the requirements of refinement. The rapid development of science and technology and the objective law of modern tax management require us to innovate our thinking, renew our concepts, establish a scientific view of tax management and take a refined road. The integrated management of real estate tax is a systematic project, which must be closely coordinated with each post and closely linked with each link. It is necessary to implement the basic requirements of refinement to all links, posts and personnel, to the specific management of various taxes, to the close cooperation of various departments, to form a close chain, and to continuously improve the management level of all links in the real estate industry.

(c) Inter-departmental cooperation is the basic premise of integrated management. Real estate tax is closely related to real estate development and transactions. Strengthening close cooperation with real estate management departments, land and resources departments and other departments, strictly paying taxes first, and realizing source control are the most basic prerequisites for the integrated management of real estate tax. Therefore, under the unified leadership of the Party committee and government, in accordance with the requirements of national, provincial and related joint documents, we must establish and improve the coordination mechanism between departments to realize information sharing, so as to achieve the maximum effect of integrated joint control.

(4) Integrated acquisition is a reliable guarantee to achieve the standardization goal. Implementing the integrated management of real estate tax is an important measure to integrate management resources and innovate management methods. So the local tax department should master the deed tax and farmland occupation tax? Taking deed tax collection as the starting point, we should fully control tax source information, collect and effectively use tax-related information, fully implement the integrated collection and unified management of various taxes, firmly grasp the key links of deed tax collection and management, strengthen tax management in all aspects of real estate, and combine local conditions, implement it step by step, and gradually standardize it from point to surface to raise the level of real estate tax management to a new level.