[摘 要] 房地产业是国民经济重要支柱产业，也是地方税收收入的重要来源。加强房地产业税收征管，不仅能够增加地方财政收入，而且有利于国家宏观调控政策的正确贯彻落实，规范和调节房地产市场秩序，引导房地产市场向健康轨道快速发展。房地产业是依托土地资源进行的包括土地开发、房屋建设和销售等行为在内的新兴产业。1992年后房地产业开始步入一个快速发展的阶段，但房地产业的税收征管却一直处于一个不尽人意的、较低的水平上。本文将理论与实践相结合，从宏观和微观两个方面，对如何加强房地产业税收征管进行了分析和研究。本文是对房地产业税收征管所作的一项较为完整的理论探讨和现实分析，对于加强目前对房地产业热点行业的税收征管具有较强的理论指导意义和实际操作参考价值。
[关键词] 房地产业： 税收： 征管
[Abstract ] you you to the real estate industry is a pillar industry of the national economy, but also an important source of income for local tax. Strengthen the real estate tax collection and management, not only can increase local finance income, but also conducive to the country policy of macroscopical adjusting control correctly carry out fulfil, norms and regulate the order of real estate market, and guide the real estate market to the healthy track of fast development. The real estate industry is relying on land resources including land development, housing construction and sales behavior, burgeoning industry. After 1992the real estate industry has entered a stage of rapid development, but the real estate tax has been in an unsatisfactory, low level. This paper combines the theory with practice, from macroscopical and microcosmic two respects, to how to strengthen the real estate tax collection and management are analyzed and studied. This article is on the real estate tax collection and for a more complete theoretical study and practical analysis, to strengthen the real estate hot industry tax collection has strong theoretical guidance and practical reference value.
[ Key words]: real estate tax collection and management