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近几年房地产税收一体化管理问题逐渐成为税收征管的重点。本文总结和分析了山西省在房地产税收一体化管理改革中取得的成效及其不足,并提出了构建房地产税收一体化管理科学长效机制的对策及建议。
In recent years, the issue of integrated management of real estate tax revenue has gradually become the focus of tax collection. This paper summarizes and analyzes the achievements and deficiencies achieved by Shanxi Province in the reform of real estate taxation integration management and puts forward some countermeasures and suggestions on how to establish a long-term effective scientific management mechanism of real estate taxation.