Analysis Of The Core Tax Collection Problems Of Evergrande Group

Tax reform in 1994 formed the current real estate tax system.Taxation, as one of the important levers of government regulation and control economy, plays a very important role. Tax revenue is the main source of revenue, and bear the historical mission of supporting the project of public finance. In order to promote the healthy and stable development of China’s real estate, we must adopt the corresponding control means, but even using the appropriate means of regulation and appropriate tax policy, If in the implementation of tax policy to relax tax standard practice or tax control and inefficient tax administration, it will greatly weaken the effect of state regulation and control measures. So as to give full play to the macro-control of tax leverage, to ensure effective implementation of the national real estate market macroeconomic regulation and control policy, promote the healthy and stable development of the real estate industry of our country, it is necessary to strengthen and improve the real estate market of the tax collection and management work.The article is divided into five parts, one is an overview of the research background, significance, ideas, methods, innovation and deficiencies; the two is an overview of the development of real estate and tax situation of Evergrande real estate group; the three is the Evergrande real estate group real estate tax collection and analyze the features of the core,and further analysis of the real estate "camp changed to increase" the impact of the tax collection and management of Hengda Real Estate group; the four is a summary of Hengda Real Estate in the development of links, trade links, to maintain links in the collection and management problems; five is the basis of the third part and the fourth part of the study, the face of the real estate business tax problems and put forward some corresponding improvement measures, including the optimization of real estate tax system, strengthen the monitoring of tax sources and other measures.The conclusion is that the problems of tax collection and management of real estate enterprises in our country are mainly reflected in two aspects:from the perspective of corporate tax, corporate tax law consciousness is not strong, financial accounting is not standardized; from the view of tax collection and administration, collection efforts is not strong enough, tax system design is not perfect, together with more real estate enterprise project, tax management difficulty is big, on the real estate business of effective supervision is very challenging.