作　　者： ; (林达生）; (陈维明）;

机构地区： 汕头市地方税务局汕头515063

出　　处： 《价值工程》 2012年第29期1-5,共5页

摘　　要： 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.

关 键 词： 土地增值税 税收流失风险 防范机制 汕头市

领　　域： [经济管理]