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一、整合资源,明晰权责近年来,随着城市化进程的加快,房地产业迅猛发展,与房地产业、建筑业相关的税收成为许多地区地方税收入的重要来源,但对其管理仍是滞后。本文在总结河南省新乡市牧野区地方税务局对房地产业、建筑业税源专业化管理实践经验的基础上,提出以下建议:一是明确职责分工,实现团队管事。创新原有的税源管理机制,将分段分片管理改为专项分类管理。将房地产业、建筑业分为三类管理类型:即房地产开发企业税源管理、建筑企业税源管
I. Integration of Resources and Clarification of Powers and Responsibilities In recent years, along with the acceleration of urbanization and the rapid development of real estate industry, taxation related to real estate and construction has become an important source of local tax revenue in many areas. However, its management is still lagging behind. This article summarizes the Makino District Local Taxation Bureau of Xinxiang City, Henan Province, on the basis of practical experience in the specialized management of tax sources of real estate and construction industry, and puts forward the following suggestions: First, clarify the division of responsibilities and realize team management. Innovate the original tax source management mechanism and change the management of sub-sectioning into special category management. The real estate, construction industry is divided into three types of management: that is, real estate development enterprise tax source management, tax sources of construction enterprises