The Research On The Income Tax Assessment Of Real Estate Industry

According to the data of China’s statistical yearbook in 2017,China’s tax revenue totaled 130,360.73 billion yuan in 2016,a 4.4 percent increase over 2015,and the tax revenue from the corporate tax system is 28,851.36 billion,an increase of 6.33% from a year ago,accounting for 22.13 percent of the total tax revenue,among which the tax revenue of the real estate industry was 17,957.96 billion yuan,an increase of 9.11 percent compared with 2015,accounting for 13.78 percent of the total tax revenue.As the housing industry of China’s pillar industry,its tax is an important source of income for our country,especially the local government.However,the tax accounting of the housing industry is extremely complex,especially in the enterprise income tax,its tax risks are naturally high.Therefore,tax authorities at all levels attach great importance to the tax assessment of the industry income tax.Due to the particularity of the real estate industry and the lack of multi-element tax source control means,comprehensive tax information acquisition,sound assessment index system,comprehensive assessment staff and cooperative department communication,the assessment work of the income tax of the industry tends to fall short of the expected effect.In this context,through consulting with the relevant assessors of the tax authorities,and combining with the knowledge acquired,the paper studies the income tax assessment of the real estate industry,and analyzes it with A real estate enterprise as an example.Initially,in that introduction,the present situation,background and the significance of the current research on tax assessment in China are expound and the present invention is carried out on the basis of this paper,and the research framework and the main research methods adopt in this article are also determined,and the innovative points and shortcomings of this article are put forward.Secondly,the author has carried on the tax related theory overview of the tax assessment.This part mainly introduces the concept,characteristics,methods and steps of tax assessment,and compares it with tax compliance and tax inspection,so as to prepare the theory for the later content.Thirdly,the problems existing in the real estate income tax policy and tax assessment.This part firstly sorts out and interprets the tax related policies of the industry,then analyzes the tax risks,and finally points out the existing problems of tax assessment in the real estate industry.Next,the real estate industry income tax assessment case analysis.This part is the core of this article,based on A real estate enterprise as an example,the actual tax assessment process in accordance with the tax assessment process to evaluate the enterprise,the last is the case summary,after the analysis of the case,for A comprehensive summary of the whole.Finally,it is the policy suggestion to improve the income tax assessment of real estate industry.This part is in the early part of support,on the basis of the practical problems of tax assessment,puts forward some policy Suggestions.To sum up,the purpose of this paper is to find out the problems existing in the practice and propose corresponding solutions based on the analysis of the tax assessment cases of A real estate enterprises,so as to put forward the policy Suggestions for improving the income tax assessment of the real estate industry.