Research Of Tax Evaluate Problem For A Real Estate Enterprise

Tax assessment is mainly used to valuating the tax situation of taxpayer, it play a big role in tax collection and management work. Tax assessment first appeared in American, since the tax assessment was introduced into our country, it plays a big role in our tax collection and management, it relatively reduce the tax authority’s work and raise working efficiency. It not develop very well, it still in exploration state, there’s some problem exist in tax assessment due to the immature of tax assessment, these problems affect the evaluator’s work, and the work can’t maximize the effects. Due to the particularity of real estate industry tax, the problem is more obvious, and the problem affects the tax collection and management work in the real estate industry.The paper takes the situation into the consideration, and research the tax situation of A real estate enterprise, in order to find out the reasons that bring the problems, and takes corresponding countermeasure integrate the experiences at home and abroad. The paper not only makes a research about a real estate enterprise but also finds out the reasons that affect the whole industry, and take out countermeasures about the whole real estate industry.The paper has six sections:in the first section we mainly present purpose and meaning of the research, and describe the research at home and abroad, realize the condition of the research; in the second section, the paper bring out concepts, theory and method of the tax evaluate, this is good for readers to realize tax evaluate; in the third section we analyze the condition of A real estate enterprise, present the problems of the enterprise and describe the experiences at home and abroad; in the fourth section we put forward the improvement measure of A real estate enterprise tax evaluate; in the fifth section we put forward the safeguard measure of tax evaluate; at last section we describe the research achievement of the paper,bring out the shortage of the paper and the research field in the future.