Research On Enterprise Income Tax Assessment Of Real Estate Industry

Real estate industry has a pivotal position in the national economy because of its large number of industries involved and its complexity,which often affects the whole economic.On the one hand,it is very important to promote economic development,promote employment and maintain social stability.On the other hand,because of the high risk and profit of real estate industry,its contribution to financial revenue has been high.The data show that the dependence of Public Finance on real estate reached 14%in 2017.According to the China Statistical Yearbook of 2017,the sales of commercial housing exceeded 6119.4 billion yuan in 2017.It is self-evident that the real estate industry have a great importance on the development of economic and finance.The rapid expansion of the real estate industry,on the one hand,has led to the development of construction industry,building materials industry,real estate industry and other industries,on the other hand,the real estate industry has become an important industry to maintain the steady growth of tax revenue in China.Enterprise income tax is the second largest tax in our country after the change between business tax and value-added tax.It occupies an important position in the tax system.It is also one of the main taxes that cause the tax burden of real estate enterprises,and its contribution to tax has been high.As an important part of the tax collection and management system,tax assessment is the core means of tax collection and management,which provides great support for the work of tax collection and management in China.As a means of management and service,tax payment evaluation starts early in developed countries and has formed a relatively complete tax payment evaluation system.However,due to the vague legal positioning and slow development of tax assessment in the tax administration law,China has not yet established a sound tax assessment system,which limits the role of tax assessment in the income collection and management of real estate enterprises.In this context,the study on the assessment of corporate income tax in the real estate industry has both theoretical and practical significance.It can not only provide more perfect suggestions for the tax assessment to play a better role in tax collection and management,but also help to fill the loopholes in the collection and management of corporate income tax and promote the healthy development of China's real estate industry.On the premise of reading a large number of literatures and searching for relevant materials,this paper first studied the literatures related to tax assessment of the real estate industry at home and abroad,summarized the research progress of this part at home and abroad,and started the research of this paper on the basis of previous research deficiencies.Then it introduces the theoretical categories related to the assessment of corporate income tax in the real estate industry,clarifies the relations and differences between tax assessment and tax compliance,tax inspection,tax collection and management and tax assessment,and sorts out the current policies related to the real estate corporate income tax in China.This part first analyzes the tax risks related to the real estate enterprise income tax,and then transitions to the current status of the real estate industry.In addition,taking A real estate development enterprise as an example,the tax assessment case of A enterprise is analyzed through seven parts and progressive layers.Based on the analysis of the case,the problems existing in the assessment of enterprise income tax in the real estate industry at present are introduced.Through the analysis,it is concluded that there are some problems,such as lack of legal document support,imperfect evaluation index system,difficulty in information collection and mismatch between the professional quality of appraisers and the assessment work.The innovation of this paper is that on the basis of reading A large number of literatures and combining with A specific case of the tax assessment of A real estate development enterprise,it studies the tax assessment of the real estate industry enterprise income tax,making the research results more specific and combining theory with practice to make the research results more credible.This article has some shortcomings.Because of the complexity of the real estate industry,the economic level of regional differences and vary in the level of tax collection and administration,etc.,the problem will be different,and individual case does not fully reflect all the problems of the real estate enterprise income tax assessment.