Study On The Collection And Management Of Enterprise Income Tax For Real Estate Enterprises In Wuhe County

The real estate industry has developed rapidly with the development of economy,and has gradually become the pillar industry of local economy as well as the main source of fiscal revenue.The real estate industry in Wuhe County has been unprecedented development in recent years,,which has led to the continuous development of the whole county economy.As an industry with great potential for tax sources,real estate enterprises have become the object of key collection and management by taxation departments.However,The income tax accounting of real estate enterprises is not standardized due to the shortage of real estate industry including the long project period,many project process and a wide involving,so that it is serious for the loss of enterprise income tax,and there are many problems in the collection and management of real estate enterprise income tax.This paper takes the real estate enterprise income tax in Wuhe County as the research object,deeply studies the present situation of the income tax collection and management of the real estate enterprise income tax in Wuhe County,introduces the income tax collection and management of the real estate enterprise in Wuhe County in detail,selects two typical real estate enterprises and analyzes the existing problems and reasons in the income tax collection and management of the two real estate enterprises in recent years,so as to find out the common problems existing in the income tax collection and management of real estate enterprises in Wuhe County.In view of the problems existing in the income tax collection and management of real estate enterprises in Wuhe County,For example,the quality of income tax collection and payment is not high,the illegal behavior is common,and the means of tax evasion are diverse,The paper tends to combine with the experience of income tax collection and management of real estate enterprises,using the knowledge of public management,drawing lessons from the mature research methods at home and abroad,then this paper puts forward the following countermeasures and suggestions: firstly,improve the quality and efficiency of real estate enterprises collection and management from the aspects such as the quality of tax cadres,collection and management model,the level of information technology and so on;secondly,strengthen cooperation within the system and government departments to manage taxes,thirdly,strengthen policy propaganda,optimize taxation service and other aspects to improve tax compliance of taxpayer;fourthly,step up inspection and strengthen the rigidity of law enforcement.The purpose of this paper is to construct a system suitable for the income tax collection and management of real estate enterprises in Wuhe County by perfecting the countermeasures and suggestions of income tax collection and management of real estate enterprises in Wuhe County;provide assist for the income tax collection and management of real estate enterprises in Wuhe County,so as to promote the healthy development of real estate enterprises in Wuhe County,and continue to provide strong support for the local economic development of Wuhe County.At the same time,the paper aims to provide reference about real estate enterprise income tax collection and management for other county taxation departments.