The Management And Inspection Policy Of The Real Estate Enterprise Income Tax

To speak in historical perspective, the increment of real estate enterprise income tax has shown great prospect in recent years, both the absolute value and the relative proportion increase evidently. Does it mean that there are no problems with the collection and management of the real estate income tax. With the expectation to do some tasks useful for the inspection and management of the real estate enterprise income tax, I try to start with the actualities of the collection , management and inspection of the real estate enterprise, analyze the reasons, then put forward inspection strategies and management policies, and perform preliminary exploration of the impacts of the new enterprise income tax law and the implementation details.The textbook is divided into 4 Parts, and the contents of each part are shown as follows:The first part is the preface to explain the significance of the main questions, the basic ideas and methods of the paper, and the innovation and weak point of the paper.Part 2 takes the example of the State Revenue in Henan province, and analyzes the actuality of the management and inspection of the real estate enterprise income tax. Chapter 1 analyzes the actuality of the collection and management of the real estate enterprise income tax. Chapter 2 quotes the information obtained by the State Revenue in Henan province, which has conducted a special inspection to the real estate enterprise income tax, then the causes are analyzed.Part 3 analyzes the reasons for the actuality of collection and inspection of the real estate enterprise income tax. Firstly, it points out that the basic reason of tax dodging and tax evasion in real estate enterprise is that these enterprises want to pursue maximum profit. Secondly, the legal reason is the faults in the legal system of real estate income tax. Thirdly, the social reason is the deterioration of environment for tax governance. Fourthly, the direct reason is the lax collection. Fifthly, the indirect reason is ineffective inspection. Part 4 is about the management and inspection policy of the real estate enterprise income tax. Chapter 1 is about the management policy of the real estate enterprise income tax. Chapter 2 is about the inspection policy of real estate enterprise income tax.