Real Estate Industry Tax Audit Research

Since twenty-first Century,the real estate industry has a "rapid" development in our country,the national economy and become irreplaceable industrial projects,and become a critical part in China's economic and social prosperity and development stage.The proportion of Taxation has been raised,and the real estate industry has become an important economic source of the local financial institutions.At the same time,the industry's "tax evasion" phenomenon is also more serious.In the process of tax collection and management,tax inspection work is an important element of the tax work,shouldering the law of statutory duties against the tax evasion and false invoices and other tax violations of the shoulder,undertake rectifying and standardizing the tax levied Fuzzless,protect the sacred mission of China's tax revenue in order to maintain our country the economic security to protect taxpayers' legitimate interests,and promote the important responsibility of tax compliance.And the rapid development of the real estate industry is not suited to the current audit means Zhanyi district is relatively backward,although some ideas and measures have been taken,but the effect is not obvious,the quality of audit work is not high.This article first introduces the related concepts and theories of tax inspection,taking Zhanyi district as an example to introduce the characteristics of the real estate industry,according to their own practical work experience,combined with the case analysis of tax related characteristics of Zhanyi real estate industry,from four aspects to introduce the status of the tax inspection District of Zhanyi real estate industry: one is the organization and personnel.Two is the Zhanyi real estate industry the status of inspection,three is Zhanyi district tax inspection work flow,four is the industry audit function.Analysis of the problems related to the real estate industry of Zhanyi District Local Taxation Tax Inspection: inspection system,the quality of personnel issues,the inspection procedures in the four links of the problem,the level of information problems and audit risk monitoring and response,and in the light of these problems was analyzed.Then the introduction of western developed countries and the United States,Germany: management means and Canada tax inspection,as well as China's Anhui province Guangzhou city land tax and tax inspection practices were analyzed for their advanced experience,pointed out that we should learn from the local area.Finally,combined with the practical measures on improving the Zhanyi District Local Taxation Tax Inspection of the real estate industry: first,the establishment of a sound legal system,optimize institutional settings,improve the quality of personnel,inspection to achieve more effective resource allocation,relying on the construction of information technology,the implementation of classification inspection and auditing inspection,strengthen the extension of inspection cases the implementation of professional management,tax inspection.Enriched the theoretical research in the field of tax inspection in Zhanyi District,and provided theoretical support for further practice.