Research On Tax Inspection Of The Real Estate Industry

Since the21th century, Chinese real estate industry has developed rapidly and becomeimportant prop stay industry of national economy, which takes an important position inChinese economic and social development. Economy determines revenue. Accompanied byreal estate industry, or the gigantic engine of macro economy increment in other words, theplenty revenue it creates also becomes main origin of governmental fiscal income and theproportion it takes in revenue total income increases continuously. Behind the commerciallarge wheel of real estate industry with gorgeous appearance, the phenomenon of taxdodging, tax evasion and tax debts becomes more and more serious. The factors provideopportunities for the tax dodging and tax evasion of real estate enterprises objectively, suchas large initial investment, numerous operation links and long term development period ofreal estate development. From the perspective of subjectiveness, due to the capital turnoverdifficulty of real estate development, high bank lending rate brings fluke minds todevelopers.Tax administrative agencies at all levels continuously strengthen routine supervision onreal estate enterprises, innovate thoughts, establish real estate integration system, positivelyunfold tax evaluation of key tax fund such as real estate, as well as publicize and popularizetax law. From the perspective of practical results, it has certain effects but not comprehensiveenough.Tax check is responsible in particular for the investigation and disposal of cases such astax dodging, tax evasion, recovery of tax debts, tax fraud and tax revolt. It is the last barrierof tax collection and administration. It not only bears the responsibility of accumulatingfunds for the country but also shoulder the important task of jamming collection andadministration loopholes, as well as striking tax illegal activities. Furthermore, it is importantmethods for promoting tax compliance of real estate industry. Tax check of real estateindustry has important effects on maintaining normal tax order of real estate market andcreating fair and good tax environment. For real estate developing enterprises, it seems like asharp sword hanging overhand, which has deterrent effect on tax illegality and crime.Based on the conclusions of other scholars’ researches on tax check and tax system ofreal estate industry, the dissertation starts from analyses on tax related theories andintroduces tax form constitution of real estate industry and tax illegal methods, as well as current situation of tax check in real estate industry. At the same time, the dissertationanalyzes existing problems of tax check in depth and provides suggestions for completingtax check of real estate industry finally. It has reference meanings for the country toformulate tax policy of real estate industry and complete legal status of tax check, as well asimprove the modes and methods of tax check in real estate industry.