The Countermeasures Study On Accounting Information Distortion Of The Real Estate Company In A City From The Perspective Of National Tax

In the modern economy, the real estate industry in the national economy is in a veryprominent position and role. The real estate is not only the basis of the national economy andguiding industry, but a pillar industry. In recent years, the real estate industry in Chinaachieved rapid development. There are also similar serious distortion of accountinginformation in the real estate business of A City, such as concealing income, falsifying cost,man-adjustment of profits, tax evasion and so on. What A city national tax departmentinspects is mainly real estate income tax. Thus, through a lot of data collection, comparison,analysis, this paper researches the economic consequences caused by the accountinginformation distortion in the real estate business of A City in the basis of national tax and putsforward countermeasures to improve the quality of accounting information industry andmanagement level.This article is from the perspective of accounting information distortion of the real estatein the basis of national tax. Firstly, it summarizes the research status and experiences bothdomestic and foreign. Then it analyzes the distortion of accounting information of the realestate industry related theories. Thirdly it describes the current real estate enterprises in ACity status and the questions between accounting information distortion. Fourthly it analysisthe reasons of the accounting information distortion in the real estate business of A City in thebasis of national tax from the aspects of poor overall quality of accounting practitioners,internal control deficiencies, tax authority not in place. Lastly countermeasures are proposedto govern the accounting information distortion in the real estate business of A City in thebasis of national tax from the aspects of improving the overall quality of accountingpractitioners, strengthening internal controls and increasing the tax supervision.