房地产业和建筑业发展对财政收入的影响——以哈尔滨市松北区房地产业和建筑业为例简

近十年来，城市房地产业、建筑业蓬勃发展，已经成为区域经济发展的支柱和地方财源的主体。文章在对哈尔滨市松北区城市房地产业、建筑业重点税源情况进行调查分析基础上．对于加快房产管理部门与税务部门信息联动、强化对施工项目纳税服务、完善征地拆迁补偿款缴税程序等方面，提出了优化财源结构、强化土地收储及相关资笛管理，防范财政风险等对策建议。

The Effect of Real Estate and Building Industry on Financial Revenue .A Case Study on the Real Estate and Building Industry of North Song Region Harbin

The last decade saw prosperous development of real estate and building industry in the urban areas,which has made a major proportion for regional economic development and local revenue. Based on the analysis of the major tax of that in North Song Region Harbin, it is proposed to optimize the structure of financial revenue, enhance land reserves and fund manage- ment, and prevent fiscal risk in terms of making the information sharing between housing author- ities and taxation more efficient, improving service to construction project, and improving the procedure of Acquisition and Compensation Section.