Difficulties And Countermeasures In Tax Collection And Management Of Real Estate Enterprises

The real estate industry has played a decisive role in China’s economy. The real estate industry has been not only the most basic human life information, but also today’s hot investment vehicles. The real estate industry has a long chain, driven by the many industry, which made to be an important position in our national economy. At the same time, the real estate industry has gradually become China’s key tax sources and has made important contributions in tax revenue. China’s reformed business tax to VAT comprehensively implementation by increasing the pilots on May 1, 2016, which put the complexed chain construction industry, real estate, financial industry and a large number of life services all into the camp. Tax neutral is the main feature of value-added tax,refers to the state in the tax collection, should pay attention to respect the market mechanism to ensure that its normal operation according to their own laws, as far as possible not to interfere with the operation of market mechanisms and distortions. In accordance with the above tax neutral requirements, China’s real estate industry in the design of value-added tax, should consider the use of wide tax base, tax rate, low tax cost management system. At the same time, according to the latest policy for the business tax reform, especially for the real estate, value added tax and corporate income tax, arising in the transaction link the main taxes, should be collected in the State Administration of Taxation.Since the real estate industry has a long production cycle, involves the upstream and downstream industries, has a complex production process, and has a large size and other distinctive characteristics, thus, the collection and management for the real estate industry tax has become complicated. Coupled with the tax authorities do not have the experience for the collection and management of turnover tax in real estate business, all of which brought new challenges for real estate business tax collection and management.Therefore, the real estate market needs a more standardized and orderly tax management approach to play its due role in economic regulation. Based on this, this paper, combined with my own work practice, focus on considering the real estate market’s tax management issues, analyzing the current real estate tax collection and management measures and the impact of economic and social impact, and deriving some measures for the real estate industry tax collection and management.The structure of the paper is list as follows. In Chapter One, the background and significance of the topic are discussed. The concept of tax management in real estate industry from the theoretical level, and the main collection and management of the system for the current real estate industry are introduced in Chapter Two. The main difficulties encountered in the tax collection and management of real estate enterprises are discussed in Chapter Three. In Chapter Four, combined with foreign real estate industry tax management advanced experience, the reasonable recommendations and the main response measures are derived. The reasonable suggestions and the main countermeasures of tax collection and management in combination with the experience of advanced tax collection and management are provide in Chapter Five.