Research On Tax Relevant Issues Of Real Estate Development

In recent years, the real estate industry has become an important source of tax in our country,at the same time, the industry’s tax collection and administration are more likely contradiction,evasion phenomenon is more serious. The main reason is that legal loophole, collection andmanagement loopholes, taxpayers’ subjective deliberate, etc. Based on tax inspection relatedtheory as the instruction, combining with the characteristics of real estate tax and the on-the-spotinvestigation method, introducing XY real estate enterprise tax auditing case discussion,summarizes the real estate development industry is one of the more common tax-related meansand method for tax inspection for the industry and the starting point. In view of the present ourcountry tax inspection work light weight check, check the way of thinking used single problem,based on the idea of information inspection way, according to the order of the tax auditimplementation program illustrates the real estate enterprise tax auditing case x, y, emphasizedthe importance of links and desk work used, finally gives Suggestions for the industry toimplement tax auditing work, hope for tax authorities to carry out the relevant audit work in thefuture will give a certain reference value.This paper expounds the writing background, purpose and significance of; And then tooutline the essential theoretical foundation of the real estate development industry tax inspection;On this basis, from real estate development industry tax link and involving tax, management andaccounting aspects introduce the situation of real estate development industry regulations;Through the above analysis, the main performance of the real estate development industry taxviolations are summarized, analyzed the real estate development industry have been the focus ofthe tax audit and inspection methods; Then combined with the actual inspection XY real estatedevelopment company case, four stages from used, inspection, trial execution, explains to theindustry specific operation method, operation process in the work of tax inspection. In casesinvolving the specific tax illegal inspection process to carry on the analysis, summarizes theexperience, put forward the audit recommendations.