土地增值税税收流失风险的防范机制研究——来自广东省汕头市地方税务局的征管经验

Study of Risk Prevention Mechanism of the Tax Evasion of the Increment Tax on Land Value:From the Collection and Management Experience of Local Taxation Bureau of Shantou Prefecture of Guangdong Province

房地产税收流失风险是税务管理的重点和难点。在研究现行土地增值税征管模式的基本特征及存在问题的基础上,汕头市地方税务局引进风险管理机制,对土地增值税的管理由事后管理向事前和事中管理转变。探索出"前馈控税、项目管理、信息比对、模型构建"的土地增值税收流失的风险防范机制。并据此提出了一些政策建议。

The risk of tax evasion in real estate is the key and difficult point of the tax management. Basing on the study of the basic characteristics of the current collection and management model and existing issues of land value-added tax, Shantou Local Taxation Bureau introduces the mechanism of risk management, and transforms the management of increment tax on land value from subsequent management to premeditated management and management in process. We then explore the mechanism of risk prevention of increment tax on land value referring to feed-forward control of tax, project management, information alignment and model construction. Finally some policy suggestions are presented.