Analysis And Measures About The Collection And Management Situation Of Real Estate Enterprise Income Tax In Dalian State Taxation Bureau

Since the year of 2008, the government put forward the proactive fiscal policy. As a result, the Country's fixed-asset investment grows rapidly, especially the real estate industry, which plays an important proportion in GDP. With social progress and quick development of economy, the citizens have purchased large mounts of real property. The real estate is already part and parcel of the national economy. Benefit by the rapid development of real estate industry, the taxes of real estate industry turn into the important growth resource of the national tax revenue. Simultaneously, various kinds of unlawful acts become widespread. Tax revenue administration order is damaged. The national tax revenue is under threat. Most of all, the real estate enterprise income tax has the most serious problems. The current collection and management must be urgently changed.At the beginning of the research, studies the current situation of researches at home and abroad about enterprise income tax, especially real estate enterprise income tax. Does research on the literature, and collects different typical views. In the following research, adopts the investigation method, and conducts an investigation to the real estate by practicing in Dalian Development Area Tax Bureau. By measures of collecting the data, researches the current situation of collection and management of Dalian real estate enterprise income tax, locates the faults and analyzes the causes. At the end of the research, adopts the method of positive analysis combined with normative analysis. By using the successful theories at home and abroad for reference, tables several countermeasures one by one based on the problems founded, in order to enhance the taxpayer compliance level and reduce the unlawful acts, and does feasibility study on the countermeasures.In consideration of the problems in the collection and management of the real estate enterprise income tax, five targeted countermeasures and suggestions are put forward. Firstly, establishes fast-feedback system. From the point of view of the systematic management, resolves the problems in the collection and management as quickly as possible. Secondly, puts forward specialized management, develops specialized methods based on the industrial characteristics. Thirdly, pays more attention to the tax coaching, eliminates the tax information asymmetry, and reduces the tax risk. Fourthly, keeps paces with the times, and enriches the countermeasures with forth new ideas, in order to increase efficiency and strengthen management. Finally, gives full play to tax payment appraisal and tax check. By increasing the frequency of appraisal or check, the unlawful acts will be punished and the tax order will be more normative. All the above five countermeasures and suggestions are put forward with the view of enhancing the taxpayer compliance and reducing the unlawful aces.