| 中国现行的房地产税收轨制是在1994年税制改造的基本上确立的，触及的税种重要有12个，包含直接以房地产为课税对象的税种7个；与房地产慎密相干的税种5个。中国现行的房地产税制在整体上是相符其时经济成长需求的，也对房地产行业的成长施展了积极的感化。跟着社会经济的成长，现行房地产税制开端裸露出许多成绩。如现行房地产税制存在税种设置不公道、反复纳税严重、计税根据不公道、税负不公正、税收优惠不明白和征管缺少人道化的景象。世界列国为增进房地产家当成长，纷纭对房地产税制停止改造和完美，并制订了一系列针对房地产公司的税收优惠政策与办法。与中国同属亚洲国度的韩国，在经济、地舆和文明上有许多的类似的地方，也经由历久的税制改造和完美，使韩国房地产公司税制趋于成熟。在税种设置方面，韩国针对房地产公司所设税种重要有5种，税种较少，易于征收治理，同时，韩国对不动产生意、租赁及劳务征收增值税；韩国在房地产公司税负方面较轻，韩语论文网站，当局有自在裁量权；韩国的税收优惠具有法制化的特色，以司法的情势设立了税收特例限制法，同一标准了房地产公司的税收优惠政策，并在税收优惠措施上以直接优惠为主；在税收征管上，韩国以国税根本法、税收犯处分法、国税征管法等律例情势为基本制订有关税收挂号、交纳、检讨和处分划定。同时韩国为便利税收征管，树立起先辈的税务信息体系，该信息体系涵盖了税收征管、交纳和监管等多方面，从而进步了税收履行的效力，而且因为该信息体系将税务征收部分、银行和公司等相干部分的信息完成同享，各部分调和联动使房地产公司的缴税门路加倍精简。本论文依据房地产经济学对房地产税制的划分办法，重要对房地产的获得、收益和保有三个环节的相干税种停止研究，以中韩两国房地产公司税制为研究对象，韩语论文范文，从中韩两国房地产公司所触及税种的纳税对象、税收累赘、税收优惠和征收治理四个层面停止比拟剖析，找出中国房地产公司现行税制存在的成绩及缺乏，自创韩国经历，提出完美我国房地产公司税制的对策。 Abstract: China's current real estate tax system is in the 1994 tax system reform of basically established, involving tax important 12, including directly to the real estate as the object of Taxation of the tax 7; taxes related to real estate nicety five. China's current real estate tax system is in line with the overall demand for economic growth, but also for the real estate industry has played a positive role in the growth of. With the growth of the social economy, the current real estate tax system began to bare a lot of achievements. For example, the current real estate tax system exists to set taxes is not reasonable, repeated tax serious, tax according to the not reasonable, tax injustice, tax incentives do not understand and collection lack humane scene. The nations of the world to promote real estate belongings growth, diverse on the real estate tax system stop reforming and perfecting, and formulated a series of the real estate business tax preferential policies and measures. South Korea and China belong to the Asian countries, in economy, geography and civilization have many similar places, also through the long-term tax system reform and perfect, make South Korea real estate enterprise tax system tends to be mature. In the setting of taxes, South Korea for real estate companies set the important taxes 5, tax less, easy collection and management, at the same time, South Korea to the real estate business, rental services and value-added tax; South Korea in the real estate enterprise tax burden is light, the authorities have discretion; South Korea has preferential tax legal system the characteristics of the judicial situation set up "tax law" special restrictions, the same standard of real estate enterprises preferential tax policies, and in the method of tax incentives to direct incentives; in tax collection, tax law, South Korea fundamental tax crime punishment law, tax collection and management law and other statutes for the basic situation for tax registration, payment and delineation of the relevant review and disposition. At the same time, South Korea for the convenience of the tax collection and management, establish advanced tax information system, the information system covers tax collection and management, pay and regulation and other aspects, so as to improve the performance of the tax effect and because the information system will be tax collection, bank and enterprise, cadre information complete sharing, the harmonious linkage to real estate enterprises tax opportunities double streamline. In this paper according to the economics of real estate on the real estate tax system demarcation of important to real estate, revenue and keep three aspects of coherent tax research, to China and South Korea real estate enterprise tax system as the research object, from China and South Korea real estate enterprises involved tax object of Taxation, tax burden, tax breaks and collection and management four aspects to stop the comparative analysis, find out existed in the current real estate enterprises in China, the tax system and lack of, created in South Korea, put forward perfect our country real estate business tax measures. 目录: |
