Strategies Of The Tax Administration Of Real Estate Development Enterprises

The real estate industry is a pillar industry of national economy, real estate development, management, administration and services industries, including real estate production, circulation and consumption process of the operation and management of business. The end of1993, after China’s tax reform, the current real estate tax system has been developed. Tax as an important one of the levers of government regulation of the economy plays an important role. The tax is also a major source of fiscal revenue, commitment to support the historic mission of public financial support for projects. The corresponding control means must be used to promote China’s real estate industry healthy and stable development, but even the use of appropriate means of regulation and appropriate tax policy, and taken to relax the tax standard practice in the implementation of tax policy or tax sources control, and ineffective tax collection and management, will greatly weaken the effect of state regulation and control measures. To give full play to the macro-control function of the tax lever to ensure the effective implementation of relevant national macro-control policies of the real estate market, and promote the health of our real estate and stable development, we must strengthen and improve tax collection and administration of the real estate market.Composition from taxes, at this stage the field of real estate property tax, land appreciation tax, urban land use tax, farmland occupation tax, fixed asset investment orientation regulation tax, deed tax, business tax, corporate income tax, personal income tax, stamp duty and urban maintenance and tax of construction a total of11types of taxes. The current real estate tax system complicated and overlapping taxes, tax rely on and rate design unreasonable, so this empirical research the real estate business tax collection, mainly through the relevant data of the A to the Inland Revenue Department for tax avoidance in the real estate tax collection analyze the problem and propose appropriate countermeasures, has important theoretical and practical significance.The article is divided into six parts:First, described the background and significance of the real estate tax, the writing line and research framework; discussed the theory of the real estate tax and domestic and international research status; is involved in all aspects of real estate development and various aspects of the related taxes are described, and enterprise tax shelters through case. A Revenue data empirical analysis found that the problems of the real estate enterprises in the tax collection, and describe the current situation and analyze its causes; five is the appropriate tax collection problems in the real estate development enterprises countermeasures; six is a summary of the innovation of this paper and conclusions.The innovation of this paper are:real estate tax practice, combined with the grass-roots tax authorities on the basis of previous studies, a more systematic exposition of the real estate business tax collection process, on the basis of domestic and foreign experience for reference, standing tax departments impose regulatory perspective on research issues include:TRAS, evaluation mechanism, the tax system, collection and management practices, recommendations and countermeasures for multiple aspects of tax collection and management of real estate enterprises. Summarizes the current real estate tax collection issues, and propose appropriate countermeasures, and tax collection and management of real estate companies to provide the general pattern of guidance.