(2) Improve the tax protection network. First, close departmental cooperation. Improve the internal and external information sharing mechanism, establish and improve the information communication system with the development and Reform Commission, housing management, planning, construction, finance and other departments, and hold regular joint meetings under the leadership of the government to fully grasp the information of real estate development enterprises such as project initiation, commencement date, expected completion date, construction area, sales progress, cash flow, real estate transaction and lease information, and paid use of property rights. Through information exchange, analysis and comparison, the second is to strengthen the effective use of information. Through the analysis and comparison of information, on-the-spot verification of different households will be carried out to find and solve the problem of missing labels and pipes in time. The third is to strengthen the monitoring of bank account prepayment information. In accordance with the provisions of the sixth paragraph of Article 54 of the Tax Administration Law, strive for the cooperation of the banking sector, effectively monitor the pre-sale housing fund accounts and related accounts set up by real estate enterprises, grasp the sales revenue, and realize source control. And through on-the-spot investigation and other means, timely grasp the real estate sales progress, strengthen sales dynamic monitoring, and ensure the authenticity and accuracy of sales information and advance payment information. The fourth is to strengthen the monitoring of related party information. Investigate and visit related parties of enterprises, understand the business relationship between related enterprises, and see whether the division of income and expenditure is reasonable and legal. If it is unreasonable, it can be reasonably adjusted according to the provisions of Article 36 of the Tax Administration Law to achieve the purpose of effectively monitoring tax revenue.
(3) Optimize the means of tax source management. First, strengthen information construction. Using modern scientific and technological means, combined with the tax management system of real estate construction projects, a simulated commercial housing model and housing sales information are established, including housing area, sales price, contact information of buyers, etc. , according to the existing home sales situation, door-to-door entry, convenient for tax administrators to read and verify, and implement dynamic management, which can be updated at any time according to the information mastered by on-site inspection, and implement dynamic tax source monitoring for the whole real estate tax source. The second is to make full use of the linkage mechanism. Through the comprehensive use of tax source information, give full play to the role of linkage mechanism, combine with tax assessment and other management means, and combine with real estate tax forecast and statistical analysis, comprehensively improve the level of tax source management and promote the tax collection and management of real estate industry to a new level. Third, the implementation of real estate, construction industry collaborative management. From regional management to professional management, that is, one department manages real estate and construction industry in a unified way, makes full use of the correlation between the two industries, implements integrated management of upstream and downstream industries of real estate construction industry, and improves the pertinence of tax collection and management.
(4) Intensify daily inspections. First of all, in the early stage of development, real estate development enterprises are required to report tax-related information such as project proposal, planning drawings, construction methods, main material suppliers, construction contracts, sales methods, start-up time, estimated completion time, total project investment, total project cost, land transfer information, demolition compensation agreement, etc. And compare the information reported by the enterprise with the field verification, so as to grasp the development of the project as a whole and lay the foundation for future supervision. Secondly, relying on the commercial housing model management software, the whole process of real estate development projects is monitored. On the basis of analyzing and comparing the tax returns and invoices of real estate enterprises on a regular basis, the construction site will be inspected irregularly, and the dynamic ledger of daily monitoring and management of real estate enterprises will be recorded according to the inspection results, and the number of households in the commercial housing model will be updated. The sales details, pre-sale income tax, book income, cost and profit of commercial housing will be reflected through the ledger and model software, and the enterprises with problems will be checked and adjusted in time to pay back the unpaid taxes. Thirdly, according to the household sales information of commercial housing apartment management software, check the purchase price with the buyers one by one, adjust the sales price inconsistent with the sales price provided by the seller in time, and pay taxes. Finally, after the completion of the project, we will strengthen the monitoring and management of the stock houses, visit and investigate the buyers and relevant insiders from time to time, grasp the sales situation of the stock houses, and settle the land value-added tax and corporate income tax for enterprises in time to prevent enterprises from deliberately defaulting on taxes and evading taxes.
(five) to strengthen the management of key taxes. First, strengthen the management of enterprise income tax and business tax. First, in view of the situation that real estate development enterprises fictitious construction business and inflated construction costs, the contractor's construction business tax is levied according to the construction contract amount to control the authenticity of real estate development costs. The second is to set the minimum burden rate of enterprise income tax for real estate development projects in different regions and sizes. After the completion of each project, the tax payable of the project should be settled according to the actual income and actual cost, and the minimum income tax burden rate of the project should be calculated. For projects that meet the prescribed standards, the generated project profits can be incorporated into the taxable income of the enterprise in the current year to calculate the taxable amount; For taxpayers who cannot accurately account for income, costs and expenses according to the project, or who fail to meet the prescribed standards after the project is completed and settled, the tax authorities shall verify their income tax payable, so as to promote the standardization of financial accounting of real estate enterprises. Third, there has been a breakthrough in the business tax management of rental stock houses. By taking measures such as multi-party inquiry and on-the-spot inspection, we can determine the rental price and the amount of rent charged by real estate enterprises, pay taxes in time, and put the rental of stock houses in real estate enterprises into the daily management focus to prevent enterprises from evading their tax obligations.
Secondly, strengthen the management of land value-added tax. On the basis of reasonably determining the pre-levy rate of land value-added tax, distinguish between residential and commercial buildings and collect them together with business tax. For real estate development projects that have been completed and settled, the cost of land transfer should be strictly examined and the land value-added tax liquidation should be carried out in time. Under any of the circumstances stipulated in Article 35 of the Tax Administration Law, the land value-added tax shall be levied by means of approved collection.
(6) Strengthen tax control by votes. First, strict invoicing. Invoices for the sale of real estate should be issued by specialized managers and in strict accordance with the prescribed comprehensive tax rate. Personal income tax and enterprise income tax should be paid in advance when issuing invoices. At the same time, the management department and the invoice management personnel should establish the housing sales ledger and the sales real estate invoicing management ledger respectively, and compare the invoiced amount with the paid sales income on a regular basis to avoid the situation that the sales real estate is invoiced beyond the withholding tax. The second is to strictly control the receipt of invoices. Foreign housing enterprises are required to obtain construction invoices issued by tax authorities at the construction site, and they are not allowed to accept foreign invoices to ensure the authenticity of their construction and installation costs. The third is to strictly check invoices. When issuing invoices on behalf of housing enterprises, tax administrators should first review the housing sales contracts, indicate that the sales prices of similar housing sales contracts must be controlled within a reasonable range, and conduct on-the-spot investigations and adjust the sales prices of those in doubt. The fourth is to crack down on invoices. Those who use invoices in violation of regulations are punished in strict accordance with the relevant provisions of the Tax Administration Law and the Measures for the Administration of Invoices, which reflects the rigidity of the tax law.
(7) Strengthen tax inspection. Give full play to the killer role of inspection, standardize the tax order, strengthen the special inspection of real estate enterprises, especially strengthen the key inspection of taxpayers with doubts such as losses, meager profits and low prices, and at the same time achieve "two adherences" in the inspection. First, insist on field visits. In view of the long period of real estate development, the products developed are real estate and cannot be hidden. Inspectors should not only "audit accounts" in their work, but also insist on "three inspections" on the spot, that is, whether the actual operation is carried out as planned and whether the planned projects are changed by themselves; Look at the occupancy of households and estimate the sales volume; Look at the ledger of the sales department to understand the sales, pre-sale and sales price of the inspection items. The second is to insist on finding the right focus. Before carrying out the account book inspection, inspectors should further understand the development and sales projects of the enterprise in the inspected year by asking; Obtain development project approval, land transfer agreement, real estate pre-sale certificate, price approval from price department, etc. ; Make a desk analysis of static data information collected by the inspected enterprise, compare various indicators of tax-related accounting items, make clear the inspection focus, and formulate targeted inspection plans to avoid blind "audit".
(8) Effectively improve the quality of cadres. Real estate tax is a difficult point in tax collection and management, and it is also a hot spot of social concern. Therefore, to do a good job in real estate tax management, we must have a cadre team with excellent style, proficient business and strict law enforcement. First of all, strengthen training, innovate training and learning methods, carry out targeted special training on real estate tax policy, relevant financial accounting knowledge and advanced computer knowledge, and effectively improve the professional quality and management level of real estate tax management team. Secondly, reduce the daily work of tax administrators, so that tax administrators can devote themselves to the tax collection and management of the real estate industry and improve the quality of work. Thirdly, strengthen information equipment and equip tax administrators with modern information equipment such as laptops to improve the efficiency of tax collection and management. Finally, due to the extremely complicated environment of real estate tax collection and management, it is necessary to strengthen the education of professional ethics and party style and clean government for real estate tax collection and management personnel, and guide them to stand on their own posts, be loyal to their duties, provide honest services, enforce the law impartially, and consciously resist external temptations to ensure the scientific and healthy development of real estate tax collection and management.
(9) Strengthen law enforcement supervision and performance management. The first is to strengthen work feedback. Implement the work log and work feedback system, and timely understand whether the management quality of the main administrator meets the requirements of fine management of tax sources. The second is to strengthen performance appraisal. According to the "tax administrator system" and the daily work characteristics of real estate tax administrators, the workload and work indicators are formulated in detail, performance appraisal is carried out regularly, and the problems of the same ability, the same quality, the same position and the same work are solved. The third is to strengthen law enforcement supervision and discipline inspection and supervision. The implementation of hierarchical responsibility system, a clear responsibility, by the law enforcement supervision departments in accordance with the requirements of the tax law enforcement responsibility system, the tax administrator's law enforcement behavior of process supervision, and give full play to the role of discipline inspection and supervision departments, the lax enforcement of law enforcement fault accountability, and in accordance with the relevant provisions. The fourth is to broaden the channels of supervision. Increase the external evaluation of tax administrators by holding taxpayer forums, visiting enterprises and issuing evaluation forms.