【作者】 张东；

【导师】 王玉波；

【作者基本信息】 东北大学 ， 公共管理（专业学位）， 2021， 硕士

【摘要】 契税是财产税中的重要税种之一,不仅能增强税制结构的协调性、保障地方财政收入,更是在调节不动产交易市场平稳健康发展中,起到至关重要的作用。因此,契税征管工作应当作为税务部门重点关注的问题。但是,我国各级政府、税务机关对于契税征管的关注度不足,契税的日常征管工作存在许多问题。一方面,契税法律体系不健全,现行契税征收条例颁布于1997年,已经不能很好的适应房地产市场的变化,同时缺少契税征管法的辅助。另一方面,契税征收过程中,存在流程复杂、工作人员服务意识不足、宣传手段落后等问题,契税稽查管理水平更是处于整个税务系统的末端。由于契税征收对象多为自然人,也就是社会群众,缴纳契税过程中的纳税体验,直接代表着税务机关乃至政府机关的形象,契税征管工作中存在纰漏,不仅影响国家财税收入,更是拉低了社会大众对于政府的信赖感,有悖于国家打造服务型政府的目标。本文以H区契税征管部门为研究对象,运用文献研究、比较分析等方法,结合H区契税征管现状,发现其工作中的可取之处,如:首问责任制、领导轮岗值班制度等,同时总结出当前H区契税征管工作中仍存在征管手段落后、外部协作不力、统筹稽查欠缺等问题。产生上述问题的原因可分为内外两方面,一方面税务机关内部征管理念、技术手段落后,导致征管流程繁琐、工作人员服务意识较低,严重影响着纳税人办税体验;另一方面政府对于契税征管工作的扶持力度不足,统筹各部门协调工作欠缺,从规章制度的制定到稽查工作的落实都有待加强。要解决这些问题,就要以政策扶持为依托,保障征管环境,统筹协调各部门工作,降低纳税人办税难度;要以互联网技术为手段,简化征收流程,拓宽征收渠道;以学习宣传为平台,提高工作人员服务意识和专业技能,加强纳税人诚信纳税意识。通过诸项措施,力求H区契税征管工作更加规范化、科学化,减少征纳双方矛盾,提高纳税人满意度。更多还原

【Abstract】 As one of the important taxes in the property tax system,deed tax can not only enhance the coordination of the tax system structure and protect the local fiscal revenue,but also play an important role in regulating the steady and healthy development of the real estate trading market.Therefore,the collection and management of deed tax should be the focus of tax authorities.However,the governments and tax authorities at all levels in China do not pay enough attention to the deed tax collection and management,and there are many problems in the daily collection and management of deed tax.On the one hand,the legal system of deed tax is not perfect.The current contract tax collection regulations were promulgated in 1997,which can not adapt to the changes of the real estate market.At the same time,it lacks the assistance of contract tax collection and management law.On the other hand,there are some problems in the process of deed tax collection,such as complex process,insufficient service awareness of staff,backward propaganda means,etc.,and the management level of deed tax inspection is at the end of the whole tax system.As the deed tax payers are mostly natural persons,that is,the social masses,the tax payment experience in the process of paying deed tax directly represents the image of tax authorities and even government organs.There are flaws in the contract tax collection and management work,which not only affects the national financial and tax revenue,but also reduces the public’s trust in the government,which is contrary to the goal of building a service-oriented government.This paper takes the deed tax collection and Management Department of H District as the research object,using the methods of literature research and comparative analysis,combined with the current situation of deed tax collection and management in H District,finds the advantages in its work,such as:the first inquiry responsibility system,the system of leadership rotation on duty,and so on.At the same time,it concludes that there are still some problems in the current contract tax collection and management work in H District,such as backward collection and management means,ineffective external cooperation,lack of overall inspection and so on Question.The reasons for the above problems can be divided into internal and external aspects.On the one hand,the backward concept and technical means of tax collection and management within the tax authorities lead to cumbersome collection and management process and low service awareness of staff,which seriously affects the taxpayer’s tax experience;on the other hand,the government’s support for the deed tax collection and management work is insufficient,and the coordination work of all departments is insufficient,from the formulation of rules and regulations to the audit The implementation of inspection work needs to be strengthened.To solve these problems,it is necessary to rely on policy support,protect the environment of tax collection and management,coordinate the work of various departments,and reduce the difficulty of taxpayers in handling tax;it is necessary to simplify the collection process and broaden the collection channels by means of Internet technology;take learning and publicity as a platform to improve the service awareness and professional ability of staff,and strengthen the taxpayer’s awareness of paying taxes in good faith.Through various measures,we should strive to make the collection and management of deed tax in H District more standardized and scientific,reduce the contradiction between the two sides and improve the satisfaction of taxpayers.更多还原