Game Theory Research On Corporate Income Tax Of Real Estate Enterprises In China

In recent years,China's real estate industry has expanded at an astonishing speed,and real estate enterprises have become the "big tax payers" in China.But while it brings financial revenue to our country,we find that the real estate industry contributes to our fiscal revenue at a very slow rate compared with the growth rate of its output value.The specific collection and management of tax departments has always been a hot topic.How to levy tax is conducive to preventing tax loss,and how to rationally carry out tax planning in the real estate industry are all issues of concern.Since Gold Tax Phase III came online,the tax collection and management work has stepped up to a new level in both depth and breadth,but for the huge tax-related scope of the real estate industry,our tax collection and management system still needs to be further improved.Combining the game theory to study the tax problem of real estate industry in our country is helpful for us to look at the problem from the angle of a rational economist and consider the problem from the angle of interests of all parties.In this paper,the real estate industry as the background,corporate income tax as a starting point.This paper studies from the standpoint of real estate enterprises and tax authorities respectively,and puts forward suggestions to improve the quality of enterprise income tax collection and management in real estate industry through specific case analysis and model analysis.To a certain extent,it can make up for the disparity between the real estate industry and the development of enterprise income tax law at the present stage.It is also helpful for tax authorities to improve the efficiency of collection and management,reduce tax losses and the unfair tax burden of the real estate industry as a whole.