A Study On The Tax Assessment Of Real Estate Industry

The real estate industry in the entire national economic system occupies an important position,the rapid rise of the industry to change the economic situation in China,but also for China's tax revenue growth has made a very great contribution.But the real estate development project is very complex,the project rolling,the cost of cross between,it is difficult to accurately distinguish;the same time the real estate industry sales and settlement methods varied,diverse forms of income,it is difficult to accurately verify,some real estate development enterprises trying to The use of illegal means to evade the payment of taxes,to the country caused a certain loss.Enhance the supervision and management of the taxation work of the real estate industry,and prevent the tax evasion of enterprises as a matter of urgency for the tax collection and management of our country.Tax assessment as an important part of the tax collection and management system,for the effective implementation of tax collection and management work provided support.China's tax assessment in recent years through continuous exploration and improvement,the whole system has been initially formed,but because of the short development time,China's current tax assessment work still exists many defects.The establishment of various industry tax assessment system is still being explored,there are many shortcomings.The establishment of the tax assessment of the real estate industry is a milestone in the history of tax collection and management,occupying an important position in the whole evaluation system.However,the current real estate industry,the establishment of tax assessment system there are still many problems,facing many challenges.To find out the problems in the process of real estate industry assessment,with the actual situation of the corresponding rectification,for the establishment of China's real estate industry assessment system is of great significance.This paper focuses on improving the real estate industry tax assessment system,build a harmonious tax-enterprise relationship,to ensure the smooth operation of the national economy.This paper first introduces some theories in tax assessment system,and further deepens it into the real estate industry.In the analysis of the real estate industry,the first is to introduce the real estate industry for tax assessment reasons,followed by detailed analysis of the real estate industry tax assessment concept,assessment ideas,assessment process,and finally the real estate industry to assess the use of tax methods To analyze and compare.Based on this,this paper,based on the analysis of the tax assessment of the real estate company,analyzes the legal construction aspect,the ideological aspect,theorganizational structure and the talent team construction in the real estate industry tax assessment.,Information platform construction problems.Through the analysis and research of some problems,this paper puts forward the corresponding improvement measures,establishes and perfects the tax assessment system of the real estate industry,and provides reference for the establishment and improvement of the tax assessment system in other industries.This paper is not only a simple analysis of the theory of tax assessment,but also combines the practice of tax assessment of the real estate industry,which makes the analysis process more intuitive,the result is more instructive and reference value.However,this research method has its drawbacks,each region real estate industry tax assessment system construction situation is not exactly the same,and the quality of the evaluation staff there are differences,so some conclusions can not be fully adapted to each region,just as an industry evaluation system construction reference.