摘要
房地产税收一体化的征收管理实行财政、国税、地税和国土、房管、建设、发改等部门联合控管,信息共享。即契税、营业税及城市建设维护税、教育附加、印花税、所得税、土地增值税、耕地占用税等税收的征收管理采取“一厅式办理”、“一窗式征收”和“先税后证”的征管和服务模式。本文从用户需求、解决方案、系统设计、用户价值、方案优势等几个方面论述了本系统的构建。
The integration of real estate tax revenue is managed by many department. Including: Finance, state taxes, farm tax, country's territory, real estate management, construction an so on .In anther word, it means the management of tax collection has adopt a new mode. it's collection and service use 'deal in one department', 'collection in one window' and 'tax first then certificate' for deed tax, turnover tax, city construction and maintain tax, education addition tax, stamp tax, income tax, land value increment tax, tax on land occupation, and so on. This article discussed the construction of this system from aspects of user's needs, solution, system design, user's value, program's advantage and so on.
出处
《科技成果管理与研究》
2008年第3期29-33,共5页
Management And Research On Scientific & Technological Achievements
关键词
房地产交易
税收
征收管理
Real estate transaction, Tax revenue, Management of collection