加强房地产税收一体化征收与管理的思考——以广西贺州市为例  

On Enhancing Integrated Collection and Management of Real Estate Tax:A Case Study of Hezhou

作　　者：黄照强[1] 

机构地区：[1]贺州学院财务处,广西贺州542800

出　　处：《贺州学院学报》2010年第2期104-106,共3页Journal of Hezhou University

摘　　要：加强房地产税收征管,必须坚持依法治税,规范征收管理,以"先税后证"为抓手,以信息共享为依托,以优化服务为宗旨,实施房地产税收一体化征收管理。笔者根据近年来贺州市房地产业税收征管现状和存在问题,从加强房地产税收一体化征管是强化行政执法的迫切需要的角度,提出我市加强房地产税收一体化征管的对策和措施。Intensifying tax collection and management should stick to Ruling taxrevenue according to the law,standardizing collection and management.First tax before certificate is the starting point,and by relying on information sharing ,optimizing the service,we carry out tax collection and management.According to the current situation and problem of tax collection and management,the writer put forward some measures to enhance tax collection and management.

关 键 词：房地产 税收征管 对策 

分 类 号：F810.423[经济管理—财政学]