The Research On The Tax Inspection Of The Real Estate Development Business Of The Q City Tax Bureau

With the development of economy in recent years,the main source of our tax revenue is the real estate industry.At the same time,because there are many problems in the tax collection of the society,such as the problems and contradictions in the tax collection and management,and the problem of tax evasion is also serious.The cause of this phenomenon is mainly in the legal aspect,the legal system has the flaw and the defect,and because of the light of the tax consciousness,the taxpayer's subjective intention appeared in this situation.Therefore,the paper introduces the tax audit as the base point of the theory,and combines the characteristics of the real estate industry in the aspects of tax.? In addition,this paper takes the tax audit of q city as the main research object,and takes this as the basis of the whole paper,analyzes and finds out the main problems in the real estate industry on the basis of discussion.This paper discusses and studies the phenomenon that the existing audit work exists in a single way and analyzes the case.The purpose is to give some reference significance to the future tax inspection work.This paper first expounds the background,purpose and significance of the writing,and then briefly introduces the theoretical basis of the real estate development industry tax audit research.On this basis,this paper introduces the present situation of tax involvement in real estate development industry from the aspects of tax payment links and related taxes,management characteristics and accounting characteristics of real estate development industry.through the above analysis,this paper summarizes the main manifestations of tax violations in real estate development industry,and analyzes on the key points and inspection methods of tax inspection work in real estate development industry.This paper analyzes the inspection process of the specific tax violations involved in the case,sums up the experience combined with the actual situation,and draws the research conclusion.