How to do a good job in housing management?

From the perspective of house leasing managers, this paper probes into how to give full play to the advantages of real estate functional management, and effectively and normatively engage in house leasing management, property tax collection, tax loss interception and other aspects, and puts forward the ideas and development direction of engaging in lease management under the new situation.

First, take the registration and filing system as the main line to comprehensively improve the management level of house leasing.

Contract is the foundation. Lease is a civil legal relationship, and the civil relationship between lessor and lessee is mainly determined by the lease contract. Therefore, in the lease, the lessor and the lessee should clearly stipulate the rights and obligations of both parties, and form a written record in the form of words, which becomes the lease criterion that both parties should abide by. Article 53 of the Urban Real Estate Management Law stipulates that the lessor and lessee shall conclude a written lease contract, stipulate the corresponding terms, and register with the real estate management department. Contract is an important basis for dealing with housing lease disputes.

2. Records should be put in the first place. Registration and filing is the pre-work of all the work of house leasing. Without registration, everything is impossible. The implementation of filing and registration is also an access system for rental houses to enter the housing rental market. It is by no means a simple registration fee, but a review of the main qualifications of rental houses. Houses that do not meet legal policies will not be registered. Housing information entry and data statistics entering the rental market. The implementation of housing lease filing is an important content stipulated in the Urban Real Estate Management Law. On the one hand, its implementation can prevent illegal leasing, reduce disputes and promote social stability; On the other hand, it can also effectively prevent the loss of state taxes and fees.

3. The content should be accurate. In the housing lease contract, the lessor and the lessee should make detailed agreement on the rental area, rent standard and rent payment method, which is an important evidence for filing and registering and collecting real estate tax, so it is required to pay special attention to inspection and identification when filing and registering. In the past, the invoice issued by both parties to the lease simply reported the lease area and the rent itself, which lacked effective authenticity and made it difficult for lease management to grasp the real situation. Registration is only a passive response and a mere formality. This year, the municipal housing lease management department implemented a comprehensive reform in the registration system, and introduced a housing lease registration record, which was filled in by both the lessor and the lease management department. The original "contract record" was changed to "rental housing record" as the only proof that the lessor handled the rental housing procedures, which put an end to the situation that both parties declared the area and rent at will in the past. Lease management can easily control the rent and rent changes in the region in advance.

4. The scope should be covered. At present, in the process of rental management in our city, the implementation of rental housing rental filing has become the core link of rental management. The registration and filing system was reformed, and passive management was changed into active management. Theoretically, it is required to completely cover all housing stock markets and housing rental markets within the jurisdiction. With the continuous demolition of cities, the listing of commercial housing and the changes in the nature and use of houses by residents, the rental market has been undergoing subtle changes. Therefore, as a leasing manager, it is necessary to master the statistical data of the leasing market and how many houses are circulating in the leasing market, which plays an important information reference role for the government to adjust the real estate market policy.

The second is to give full play to the tax advantages of the real estate industry with real estate management resources as a platform.

1. Maintain a good image of real estate and promote tax collection and management with quality services. "Food, clothing, housing and transportation" are indispensable, in which housing is the basic means of subsistence most closely related to the people. The real estate management department is an important window for the government to face the masses, and its related administrative functions are both management and service. "Rent" is closely related to "rent", and if there is rent, there is tax. Taxation is also the main source of national finance, which has obvious mandatory characteristics. How to change the rigid inertia and promote the rental beneficiaries to pay taxes consciously with better service is a subject worthy of serious consideration by the real estate department under the new situation. In recent years, the real estate department has adhered to the principle of "people-oriented, strengthening services", and has done a lot of work in property registration, real estate transaction, old city renovation, renovation and property management, and established a good image among the masses. These are all good foundations for us to do a good job in property tax collection. Lease management departments should do a good job in introducing tax sources reasonably, tapping urban economic growth points, and facilitating the masses of enterprises, make timely and effective use of the advantages of real estate, and provide accurate and thoughtful rental housing information. Combine the seriousness of the tax legal system with the necessary flexibility to make the real estate tax system better adapt to local conditions.

2, to carry out the general survey of housing lease, increase the coverage of housing lease management. Information is the main basis for decision-making, and it is also the basis for doing a good job in housing leasing. The core of the new lease registration method is to control accurate information (changes in rental housing area and rent). The face of the city is changing with each passing day, and the rental data is changing with each passing day. This requires us not only to simply wait for someone to come to our house, but also to rely on ourselves, relying on the strength and resource advantages of all parties, to conduct a detailed investigation on the rental houses within our jurisdiction and obtain relatively static first-hand data. It is illegal to implement the rental permit system, which stipulates that only those who have obtained the rental permit can rent the house. In view of the fact that many houses are privately rented at present, it is difficult to operate, which requires regular housing rental surveys, records and the establishment of housing files. Understand the details of the rental market in order to implement effective market management for the whole rental market. The real estate department of our city has been collecting taxes for nearly ten years. It is precisely because the real estate management department has unparalleled advantages in management and information resources in real estate transactions, housing ownership registration and housing demolition.

3. Establish a housing rental price guidance system to guide the market reasonably.

The rental market belongs to the category of market economy and must be handled in accordance with market rules. Although the price of the housing rental market is liberalized, the rental price will go with the market, and both parties will decide on their own according to the market situation. At present, leasing intermediaries are mixed, the quality of personnel is uneven, and cases of malicious fraud on both sides emerge one after another. In order to guide the healthy and orderly development of the rental market, it is necessary to scientifically formulate a standardized and accurate rental price guidance system, and the responsibility of housing rental management is also unshirkable. On the basis of full market research, the staged rents of houses with different locations, different structures and different uses are formulated and published regularly by using scientific calculation methods. In order to determine the legal status of guiding rent, the publication and function of guiding rent can be clearly stipulated in the "Nanjing Housing Leasing Management Measures" or the implementation rules. At the same time, in order to accurately reflect the market price level and scientifically guide the market development, it is suggested to collect the rental price information of different lots, properties, structures, uses, types, locations, orientations and floors from all urban and suburban areas of the city. The location of the information collection point is relatively fixed, which is convenient for tracking, comparing and analyzing the local rent price trend. At the same time, it should be noted that the selection point can only cover a wide range. According to the calculation formula, after calculating the collected price information, the guiding rent of housing lease in this city can be formulated and published once every six months.

Guiding the release of rent is of practical significance to the rental market. It not only provides a reasonable price reference for both parties, but also collects taxes for the leasing department, preventing individual parties from privately agreeing on a lower contract price in order to avoid taxes and fees, and also provides a basis for judicial organs to judge housing lease disputes. For all kinds of housing lease relationships that have occurred or been identified in lease disputes, in the case that the rent level cannot be determined or the rent agreed by the parties does not conform to the law, the judicial organ may make a ruling by guiding the rent calculation according to law.

Third, establish a cooperative mechanism for real estate leasing management and strictly block the "gap" of tax loss.

1. Strive to overcome departmental awareness and establish the concept of "paying taxes for the country and using taxes for the people".

In recent years, with the extremely active real estate market, the transaction volume of the leasing market has soared. The real estate rental tax in our district soared from three or four million yuan a year ten years ago to 70 million yuan last year, and it is expected to exceed 80 million yuan this year. The collection departments all over the country have different practices, but most of them are entrusted by the real estate department. Completing the collection and storage of real estate tax has also become the main economic index task of the real estate department. The current property tax is a property tax levied on the owner or lessor of the house. It is one of the thirteen main taxes levied by the local government at present, and it is also an important source of government revenue.

We believe that housing lease management is not only a simple management of leasing, but also a management of the market, and it is a complex social project. Business housing involves industrial and commercial registration and tax registration, and residential housing involves the tenant's household registration management, family planning management, floating population security management, street communities, property management companies, etc. , and involves many functions of the government and mass autonomous organizations. It is not enough to do a good job in the real estate sector. Although there are regional floating population management offices in various urban areas, it is difficult to achieve good results because of different emphases. It is suggested that the cooperative relationship between relevant government departments and house leasing should be clarified in the form of local laws and regulations of provinces and cities. All relevant departments should carefully examine whether they hold the lease registration certificate issued by the house leasing department according to the regulations, and handle it in strict accordance with the lease contract, which shall not exceed the approved scope. At the same time, the lease management department must also cooperate with relevant departments to do a good job in family planning audit, temporary population registration, social security management and so on. In order to facilitate the cumbersome "yamen flow" of the masses, the "one-package" management registration of "several certificates in one" that has been effective in sister cities can be implemented. Actively explore the lease management and the "house-household integration" management of police stations, and the "trinity" management mode of cooperation among lease, police stations and property management companies.

2. All parties should effectively coordinate and cooperate to combat tax evasion.

Tax evasion is an illegal and criminal act and should be punished by law. At present, there are several ways to evade taxes in housing leasing: ① Some units and individuals evade taxes in the form of false "joint ventures" and "contracts". They rent their own houses and turn them into other people's businesses, and turn the rent into "wages" or "joint venture" profits in the form of "joint venture". Some units also regard the contract as a contract and contract tax evasion in disguise; Some owners take advantage of the relative lag between tax collection and economic development to achieve the purpose of tax evasion by not signing contracts or deliberately making fake contracts; (2) Some owners have obtained industrial and commercial business licenses and rented hotel rooms for a long time as fixed office or business premises, commonly known as "regular private rooms". Take the accommodation invoice issued by the hotel as the lease invoice, and evade taxes with a lower tax amount; (3) The phenomenon of "black rent" is widespread, and the tax loss is huge. At present, the migrant population in our city has increased sharply, and there is a great demand for renting houses. Compared with the past, the housing of citizens in our city has been greatly improved. "Multiple rooms in one household" is very common. Surplus houses and self-purchased houses are used as investments, and rental income has become the main source of income for some citizens. The public's awareness of tax payment is generally indifferent, and most rented houses are not registered for the record, let alone paying taxes according to regulations. Private rent has become the freest business and a "black hole" of huge tax revenue. (4) It is difficult to rent at will and collect taxes. Private tax sources are scattered, tenants come from all directions, and the composition is complex. Some leasing parties take verbal agreement on rent and cash payment, and the hidden tax payment behavior is secret; Most of them use "borrowing by relatives" and "borrowing by friends" to cover up the lease relationship; ⑤ Illegal leasing is very common. Especially in the suburbs, these houses are built privately and expanded by adding stories. These houses have simple facilities and low rents, which are in short supply in the market. It is difficult to verify these houses. With the approach of demolition and the violence in the rental market, the huge interest trend has led to the spread of illegal buildings. Many criminal cases are related to "rental houses", and there are great hidden dangers in social security.

These phenomena have directly led to the loss of tax revenue and the explosion of private rental market, but the private rental tax revenue has not increased in the same proportion. Under the new situation, various types of tax evasion emerge one after another. Only relying on the real estate department to investigate and deal with it is powerless and needs effective cooperation from all sides. First, vigorously promote the awareness of paying taxes on renting houses to be widely known and deeply rooted in the hearts of the people; Two, the implementation of housing rental permit system, mutatis mutandis, to apply for a business license, to obtain a lease permit housing can enter the market for rent. Third, relying on street community coverage and police inspections, strictly investigate illegal rental and private rental; Four, departments perform their duties, cooperate with each other, tax regardless of you and me, regardless of the order of investigation. Public security, industry and commerce, taxation, labor, family planning, city appearance, street community and other departments are indispensable, and * * * is the same as cracking down on tax evasion. The fifth is to reform the existing system drawbacks and policy loopholes in tax collection and management. Simplify procedures, set up an office nearby, and make tax collection and management more close to the people, so that taxpayers don't have to run far and stay at home to better serve the people.

3. Standardize management, strictly enforce the law, form a comprehensive and long-term good situation, strengthen internal standardized management, and establish an efficient and clean tax collection team, which is an important basis for achieving high-quality achievements in tax collection and management. Within the leasing management department, various software management measures such as strengthening personnel induction training, job rotation competition, and personnel employment contract system are implemented. Pay equal attention to management and service, and realize taxpayers' "zero complaints". On the premise of standardizing management and facilitating the masses, we will increase hardware investment, have a special rental tax collection and management service hall, and add facilities such as taxpayer multimedia inquiry and credit card payment to further improve service functions. The leasing management department is subordinate to the real estate department and has been shouldering heavy key project construction tasks for many years. We must always ensure the collection and management of rental tax, so that the number of personnel is not reduced, the organization is reasonable, and the facilities are in place.

Appropriately delegate tax inspection and law enforcement authority. At present, most of the housing rental tax in our city is levied at the real estate collection points in various urban areas, but the means are single. For renters who do not pay taxes according to the regulations, they can only stay in the simple method of frequent door-to-door visits and painstaking efforts. In case of malicious tax evasion and violent tax resistance, they can only do nothing. Therefore, the necessary tax enforcement power is an important means to safeguard the seriousness of the national tax law, deter illegal crimes and investigate tax evasion.

Strengthen policy research and appropriately reduce the housing rental tax rate. The housing rental tax rate implemented in our city is still at a high level in the whole country, which is also the main reason why departments rent houses to avoid lease supervision. By expanding the tax base, appropriately reducing the tax rate, saving tax sources, ensuring that the national tax revenue is not reduced, and safeguarding the interests of housing tenants.