ID房地产数据信息在房地产税收征管中应用研究.docVIP

PAGE  PAGE 1 房地产数据信息在房地产税收征管中的应用研究 ——以北京市为例 曲卫东1 邓倩2 (1.中国人民大学土地管理系，北京100872 2.中国人民大学土地管理系，北京100872) 摘要：20世纪90年代以来，随着房地产业快速发展，房地产税收在地方财政收入中的重要性增强。房地产数据信息是房地产税收征管的基础和依据，数据信息的准确性是掌握税源、保障税收的重要前提。加强房地产数据信息在税收征管中的应用，有利于提高房地产税收一体化管理水平，并为房地产税制改革奠定数据基础。 房地产数据信息包括房地产开发建设、交易、持有等过程中的各类数据。目前，各类房地产数据信息在营业税、契税、房产税、城镇土地使用税、土地增值税等房地产相关税收征管中，已经被广泛应用，但在应用中仍存在一些问题：一是数据内容不够全面，质量有待提高；二是数据应用技术有待改进；三是现有数据无法满足房地产税制改革的需要；四是政府部门间数据共享机制缺乏法律支持。 从近期可操作性建议的角度而言，加强房地产数据信息在税收征管中的应用，应深入挖掘财产行为税税源监控平台中已有的数据信息，有效整合各类数据，构建基于房地产生命周期的数据信息管理和应用流程；从远期改革性建议的角度而言，加强房地产数据信息在税收征管中的应用，应倡导出台数据共享机制相关法律法规，推动建立政府主导的“房地产数据信息共享中心”。 关键词：房地产税收；房地产数据信息；房地产项目生命周期 Study on application of data on real estate in real estate taxation management ——Beijing as an example Qu Wei-dong1 Deng Qian2 （1.Department of Land Management, Renmin University of China, Beijing100872 2. Department of Land Management, Renmin University of China, Beijing100872） Abstract: Based on development of real estate industry, real estate taxation has played an more and more important role in local financial revenue. While information on real estate is the basis of real estate taxation management and a guarantee for real estate tax revenue. To enhance the application of information on real estate in taxation management can the standard of real estate tax integration and real estate tax reform. The infornation on real estate covers all kinds of data created during processes of real estate development, transaction and holding. At present, these data has been widely used in managing taxes such as business tax, land appreciation tax, deed tax. However, there are some defects when this data has been applied. This paper will analyze problems of using these data, and made some advices from two perspectives, which are operation in short term and forwrard innovation, to strengthen the use of the date on real estate taxation management. Key Words: real estate taxation management; data on real estate; lifecycle of the real estate project. 第一作者：曲卫东（1968-7