Research On Tax Complianceof Real Estate Developent Enterprises In China

The scale of China's real estate development enterprises is constantly expanding with the continuous development of the economy,and the substantial increase in sales revenue has established its position in China's market economy.Nowadays,real estate development enterprises have become an important taxation group in China,shouldering the important responsibility of contributing to the national tax revenue.Compared with other industries,the real estate development enterprise has a complicated production and management process.From the acquisition of land use rights to the construction of real estate to the sale of real estate,it reflects the complexity of its business.It is closely related to upstream and downstream enterprises.The collection management of the funds brings difficulties and challenges.Due to the particularity of its production and operation and the difficulty of tax collection and management,it is difficult for real estate development enterprises to ensure accurate tax payment,resulting in non-compliance with taxation behavior,and the phenomenon of industry tax loss is more common.Studying the tax compliance of real estate development enterprises not only helps to regulate the taxation behavior of real estate development enterprises,but also provides a basis for simplifying the taxation system of real estate development enterprises,promotes the healthy and sustainable development of real estate development enterprises,and is more conducive to fundamentally improving real estate development enterprises.The efficiency of tax collection and management,reduce the loss of tax revenue,and improve the tax compliance of real estate development enterprises.It has far-reaching significance for optimizing the tax service of the entire real estate development enterprise and creating a good tax environment.Tax compliance means that the taxpayer declares and pays the tax in full and timely according to the national tax laws and regulations,combined with its own production and operation activities,and obeys the tax management behavior of the tax law enforcement personnel.Tax compliance is one of the important indicators of thequality and efficiency of tax collection and management.Improving taxpayer tax compliance is conducive to the implementation of tax efficiency principles and plays a vital role in optimizing resource allocation.Through the idea of ??discovering,analyzing and solving problems,this paper studies the tax compliance of real estate development enterprises by means of normative analysis,in order to achieve the purpose of writing this thesis.This article is divided into five parts,the first part: Introduction.This chapter mainly introduces the research background,significance,content and methods of the thesis,literature review at home and abroad,research ideas,innovations and deficiencies of the paper,which lays the foundation for the subsequent writing of the thesis;the second part: the theoretical basis of tax compliance.Firstly,it sorts out the concepts and classifications of tax compliance and non-compliance,analyzes the relevant theories that affect tax compliance,and finally summarizes the measurement methods of tax compliance and analyzes its operability.The third part is the analysis of the status of tax compliance of real estate development enterprises in China.This part first introduces the development status of China's real estate development enterprises and the status quo of taxation.Then it analyzes the phenomenon of non-compliance of taxation in real estate development enterprises in various production and operation links and finds its causes.It is proposed later how to improve the real estate development enterprises.The tax compliance proposal provides reference for the reference;the fourth part: the game analysis of tax compliance in China's real estate development enterprises.This chapter first expounds the relevant content of the tax game,and then analyzes the game relationship between real estate development enterprises and tax authorities;the fifth part: suggestions to improve the tax compliance of real estate development enterprises in China.