城镇土地使用税动态税源核查分析系统的开发与应用

Development and Application of Tax Source Dynamic Analysis System of Urban Land Use Tax

针对城镇土地使用税税源征管中的漏洞问题,基于GIS设计开发了城镇土地使用税动态税源核查分析系统。系统使用多源数据综合分析、关联比对方法实现了城镇土地使用税的精细化、可视化、动态化、无缝覆盖式管理,有效堵塞了征管漏洞,增加了财政收入,进一步推动了城镇土地使用税管理由“以户管税”向“以地控税”的转变,形成了城镇土地使用税动态监控管理机制。

Aiming at the loopholes in the collection and management of urban land use tax sources,this paper designs and develops a dynamic verification and analysis system of urban land use tax sources based on GIS.The system uses the methods of multi-source data comprehensive analysis and correlation comparison to realize the refinement,visualization,dynamic and seamless coverage management of urban land use tax,effectively plug the loopholes in the collection and management,increase the financial revenue,further promote the transformation of urban land use tax management from“household tax”to“land control tax”,and form the dynamic monitoring management of urban land use tax mechanism.