A Study On Problems Of Chinese Real Estate Enterprise Income Tax Assessment And Countermeasures

In recent years, soaring house prices all over the country is widespread and the real estate industry has a vast profit. In March 2010, at the "two sessions", members and delegates had a hot discussion on the phenomenon of the high and continuously rising house prices and everyone hoped that the country would offer advice and suggestions through the development of appropriate policies to inhibit rising housing prices.The real estate industry part of the national fixed asset investment projects,which is vividly described as a "barometer" and "leader" of the national economy,has developed into a basic industry and pillar industry of national economic growth because of their close relationships. "Clothing, food, shelter and conduct " relates to the livelihood of the people and its healthy development has a far-reaching impact on the comprehensive construction of a harmonious society.There should be a lot of tax contributions for it developing from an emergent industry into a giant industry. However, according to the relevant information of the tax department, real estate has huge profits but its taxes paid to the Inland Revenue Department are not proportional, indicating that some problems exist in the links of real estate business and the Inland Revenue in the tax,so strengthening the housing real estate business tax collection is imminent.As an integral part of tax administration, improving the tax assessment has become a trend.Tax assessment is an important element of the tax collection reform and a significant tool in the tax administration, and its status and role has become increasingly prominent in the tax administration. Sub-sector, sub-tax assessment of taxes is more conducive to promoting it forward if we strengthen the theory of tax assessment and further improve the tax assessment system. At present,our Chinese tax assessment with lower level has developed for a short time,so there is still a gap about level of research between the developed countries and our China in many ways.This article summarizes estate enterprise income tax assessment questions and corresponding measures to promote the healthy development of Chinese real estate industry.It can be divided into five parts:The first part is introduction. The. full article raises the issue to be studied contacting with the current social background, and bases on research results summarized at home and abroad, the positioning of this article is a clear income of Chinese real estate business Tax Assessment Problems and Solutions.The second part is the theoretical analysis of tax assessments. Firstly, introduce the concept of tax assessment and general principles, including concepts and principles of tax assessment; secondly, discusses the theory and tax assessment, including the theory of tax compliance, tax collection, the relationship between tax services,tax inspection and tax assessment.The third part discusses the corporate income tax assessment of the real estate situation and problems of research. Firstly, describe the characteristics of the real estate business and its impact on the tax assessment, which describes the characteristics of the real estate business, the status and the impact on the tax assessment of real estate companies; then introduces the specific application of real estate corporate income tax assessment in which including analysis of tax assessment, real estate corporate income tax assessment index system and early warning analysis, corporate income tax assessment of real estate specific methods used; at last conclude corporate income tax assessment of real estate problems and their cause analysis. Including tax laws defects, inadequate basis for tax assessment; tax evaluation index system is not perfect, the real difficulty in collecting comprehensive data and information; information technology behind the lower level of intelligence; the quality of personnel assess is not high enough, inefficient tax assessment; poor sector coordination, problems such as poor assessment process and its causes are analyzed.The fourth part describes the foreign enterprise income tax assessment of the real estate situation and experience in which the United States, Australia and Britain are respectively introduced and gain a typical reference experience from the three countries.The fifth part introduces that the real estate enterprises put forward countermeasures of real estate tax assessment from learning successful experience abroad. These include strengthening the tax assessment laws and regulations, making the real estate assessment of corporate income tax laws to go by; improving tax assessment system, standardizing data collection; improving information technology to improve the assessment of intelligence level; improving the quality of tax assessors, building quality assessment team; improving sector coordination mechanisms and clearing the tax assessment process.