Study On Problem And Countermeasure In The Real Estate Industry Tax Administration In M County

Real estate is the basic carrier and as a pillar industry of the national economy, It is an important component of Modern social economic system. In the less developed regions, the real estate industry is the biggest contributor to tax revenue of local finance and local tax revenues. Research on the real estate industry revenue management issues, it plays a very important role in increasing local revenue, reflecting the principle of tax fairness, and promoting the development of the real estate market healthy and orderly.Beginning in 2010, the real estate industry of M County has appeared rapid development, its tax revenue presents an annual of 30% of high-speed development, of course, it has become the most important local source of revenue. However, real estate development has a long cycle, the accounting is complex, involving more links and taxes, coupled with China's real estate tax system is not perfect, M County local tax collection and management model is relatively backward, law enforcement is not enough, the taxpayer' awareness needs to be improved, the real estate industry tax levied drain tube, the tax loss is serious. Further, chaos by the local governments also make tax collection more complicated.This article based on the full tax risk management theory and asymmetric information theory, Learn from the experience of real estate tax collection at china and abroad, combined with the participated actual work, starting from M county tax management of the real estate industry in less developed areas, around the real estate development, trading, holding three aspects of the characteristics of taxes collection, targeted to improve the tax system, to give some advice on strengthening tax collection and management. And make innovative proposals in a variety of patterns tax treatment, as "advances from customers" Accounting Subject., corporate income tax account, other reasonable allocation methods in Land value – added tax account, focusing on some of the accounting treatment proposed and other aspects of the optimizations from microcosmic. To stabilize the local financial revenue, this article provides a theoretical basis and reference program for promoting the healthy development of the real estate industry.