Real Estate Development Enterprise Tax Audit Research

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 and management loopholes,taxpayers' subjective deliberate,etc.Based on tax inspection related theory as the instruction,combining with the characteristics of real estate tax and the on-the-spot investigation method,introducing A real estate enterprise tax auditing case discussion,summarizes the real estate development industry is one of the more common tax-related means and method for tax inspection for the industry and the starting point.In view of the present our country 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 audit implementation program illustrates the real estate enterprise tax auditing case x,y,emphasized the importance of links and desk work used,finally gives Suggestions for the industry to implement tax auditing work,hope for tax authorities to carry out the relevant audit work in the future will give a certain reference value.This paper expounds the writing background,purpose and significance of;And then to outline 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 and accounting aspects introduce the situation of real estate development industry regulations;Through the above analysis,the main performance of the real estate development industry tax violations are summarized,analyzed the real estate development industry have been the focus of the tax audit and inspection methods;Then combined with the actual inspection A real estate development company case,four stages from used,inspection,trial execution,explains to the industry specific operation method,operation process in the work of tax inspection.In cases involving the specific tax illegal inspection process to carry on the analysis,summarizes the experience,put forward the audit recommendations.