Study On Real Estate Enterprise Income Tax Behavior

In recent years,The research focus on corporate Income tax behavior, The study also showed that the corporate tax avoidance behavior does still exist, From the perspective of tax administration, it will be a major challenge their tax management. The largest purpose of research on the subject of the corporate tax reduction is to find an effective way to reduce non-compliance with the behavior of corporate tax, which is important to the stability of the national financial and socio-economic development.The non-compliance with taxation behavior of real estate companies is particularly evident, Since 2004,Tax Collection and Administration Department continuously on the industry tax compliance management as a key in the key. It provides a perspective for the study, For the real estate industry, whether through their own enterprise characteristics( real estate development model, accounting for investment property, accounting for land use rights, business registration) to reduce the tax burden ? For this purpose, the author of the research to be able to offer some ideas for non-compliance with tax behavior.Starting from the purpose of this study, real estate enterprises as the research sample, respectively, set up management characteristics and characteristics of the real estate enterprise itself and the enterprise income tax tax behavior relationship regression model,Using 2007-2013, 2007-2012 years in Shanghai and Shenzhen listed companies in real estate related panel data.,Study on the influence of managers of their own characteristics and real estate enterprise own characteristic of the income tax characteristic features of the Income tax behavior, Through this study, the following conclusions:(1) When managers are males, They will take aggressive tax planning decisions, making the real estate enterprise income tax avoidance is more obvious,and also can bring more profits for the real estate enterprise; The effect of age on the real estate enterprise income tax avoidance is not significant; When the manager has a Ph.D., They has strong learning ability, can quickly process information and make decisions more comprehensive tax, Impact on tax avoidance behavior is more significant; The managers have economic, financial and statistical professional, making the real estate enterprise income tax avoidance is more obvious.(2) The impact of the real estate investment on real estate enterprise income tax avoidance is not significant, However, income tax and interactive auditing unit, Change the slope and intercept of the estate enterprise tax avoidance degree,Reduced the real estate enterprise income tax avoidance degree, The impact on the real estate enterprise income tax avoidance more significant; Registered address no significant effect on the real estate business tax avoidance; In real estate development model, With the increasing proportion of residential real estate model, The tax avoidanc behavior of real estate enterprise is more significant, and commercial real estate model is the opposite result, In addition, The impact of tourism real estate and industrial rela estate on the real estate enterprise income tax avoidance behavior is not significant.