Give someone a similar article! Problems and countermeasures in tax management of real estate industry. Main problems in tax management of real estate industry 1. Enterprises in the real estate industry are not aware of paying taxes. At present, most enterprises in the real estate industry are operated by local governments through attracting investment. These enterprises misinterpret local preferential policies, and some even think that they are enterprises that attract investment and deserve preferential treatment and "care" in taxation. Some real estate development enterprises are not clear about their tax obligations and related tax policies, especially the special tax policies such as housing prepayment, housing mortgage payment and payment collection. Take Gaotang County as an example, there are 7 real estate development enterprises in the county, of which only 1 is a local enterprise in Gaotang, and the rest are foreign enterprises that attract investment. The cumulative operating period of these enterprises in Gaotang has exceeded 180 days, so they should go through the tax registration formalities with the national tax department as required. However, except for a local enterprise, no one took the initiative to go through the tax registration formalities with the national tax department. 2. The financial accounting of real estate enterprises is not perfect. First, the financial system is chaotic. The accounts are incomplete, and some even have no accounts at all. Second, the income is not true. Some real estate development enterprises take the form of pre-selling houses. Because there is no formal invoice, the advance payment has been hung on the account for a long time, and there is no income, and some even have no accounts to check. The third is the virtual cost. Due to the long construction period, most real estate enterprises did not settle accounts with Jian 'an construction enterprises in time, and the accrual basis was not strictly implemented in cost accounting, following the principle of matching. Some of them still pay the same amount of money. For areas that are not sold, the income is not transferred but the cost is charged in advance, which leads to the mismatch between the income and the cost, and it is impossible to verify its true cost and truly reflect the profit and loss of the enterprise. Some of them issue receipts according to the expected quantity, which leads to the cost inflation. At the same time, there are a large number of illegal vouchers or no vouchers. 3. The real estate industry is highly mobile. Strong liquidity is the same feature of the real estate industry. At present, the six foreign real estate development companies in Gaotang are all permanent business households in other places, and they are often unwilling to accept the management of the local tax authorities on the grounds of returning to the head office to collect taxes. However, according to the national policy, all of them do not meet the conditions for returning to the head office to collect taxes, and their cumulative operating period in Gaotang has exceeded 180 days, which should be managed by the tax authorities in the place where they operate. The characteristics of strong liquidity bring certain difficulties to tax management, which is slightly loose and easy to form tax evasion. 4. It is easy to cause other tax evasion. Many suppliers of real estate development enterprises don't have fixed business premises, business licenses and tax registration certificates, and the behavior of issuing false invoices is serious, and their business behavior is hidden and mobile. If the tax management of the real estate industry is not in place, these suppliers will have the opportunity to evade taxes, resulting in the loss of national tax revenue. 5. Invoice management is relatively weak. Most real estate development enterprises use white bars or receipts to collect the pre-sale house money, and some use building materials invoices to deduct the sales money, which leads to the extracorporeal circulation of income and the failure of invoice management to effectively play the role of tax control. 6. The quality of tax administrators needs to be improved. The real estate industry is a new industry, because the real estate market is not standardized, the tax issues involved are more complicated, and the tax management policy of the real estate industry is very strong, which requires higher comprehensive professional quality of managers. Managers should not only fully grasp the tax policy of the real estate industry, but also be familiar with other national policies on real estate ownership. Influenced by the traditional "two taxes", after the reform of the income tax sharing system, there are some shortcomings in the income tax management of national tax personnel. In addition, the real estate industry is a new industry, and grass-roots tax personnel have little contact, and some feel that there are deficiencies in management. 7. The external environment of tax administration needs to be improved. Although the new Tax Administration Law has clearly stipulated the tax coordination and tax protection functions of relevant departments, in reality, due to the interests of departments, the cooperation between departments is weak, the organization of tax coordination and tax protection is not perfect, and management is difficult. In addition, according to the survey, some local government departments can not correctly understand the relationship between tax source saving and tax administration according to law, and do not do enough to support tax departments to carry out their work according to law, which also affects the actual effect of tax management in the real estate industry to some extent. Second, the countermeasures to standardize the tax management of the real estate industry 1, optimize services, strengthen tax policy propaganda and financial accounting guidance. First, the national real estate policy, especially the relevant tax policies, will be conveyed to the heads of enterprises, financial personnel and tax personnel by distributing publicity materials and brochures, opening publicity columns in news media and tax websites, and holding special training courses. Second, actively promote relevant policies in enterprises, understand the production and operation of enterprises, help improve the financial system, standardize financial accounting, and reduce the tax risks of enterprises in the real estate industry. You can also set up a green channel for attracting investment and give priority to handling relevant procedures for foreign real estate enterprises. Third, often report to local governments, make special reports on real estate tax management, preach real estate tax policies to relevant leaders, help analyze and standardize the promotion of real estate tax management to local economic development, and strive for the support of local governments to the maximum extent. By carrying out enthusiastic and standardized tax payment services according to law, we can improve the consciousness of enterprises to pay taxes consciously, make enterprises master tax knowledge and tax management skills skillfully, create a good economic and tax environment with integrity, win the understanding and cooperation of local governments, all walks of life, especially real estate development enterprises, and retain foreign businessmen. 2. Strengthen training and improve the quality of tax administrators. Combined with the development and changes of the tax situation, strengthen the knowledge training of real estate tax personnel on tax policy, other national policies, production and operation, financial management, collection and management skills, etc., and improve their theoretical level and collection and management skills. 3, targeted to take the approved collection method. Taxpayers with imperfect financial accounting, untrue tax base, incorrect accounting of total income and costs and expenses, and unable to provide true, accurate and complete tax payment information to the competent tax authorities can adopt approved collection management methods, including fixed collection and approved collection. Couples and contractors should be levied from a higher level according to the same industry and scale. In the specific operation, the taxable income can be determined according to the approved taxable income rate, and the taxable turnover can be approved by multiplying the commodity construction area by the market price. 4. Improve the informatization level of tax management in the real estate sector. Computer technology and software such as CTAIS are fully applied to real estate tax management, including tax registration, tax declaration, tax collection, invoice management, tax source monitoring, tax source analysis, information exchange and information collection. By collecting all kinds of information comprehensively and scientifically, we will strive to realize the timeliness of real estate industry registration management, the accuracy of tax declaration, the effectiveness of tax source monitoring and the standardization of industry management. 5. Explore and implement household registration management measures. Every real estate development project can be managed as a tax paying enterprise. Considering that affiliated households, contractors and private developers are only "shadow companies" that charge management fees at present, it is necessary to strengthen the three-level management of Jian 'an Company, project projects and sub-projects and establish and improve the file management of individual projects. 6. Strengthen key monitoring and inspection. Focus on the inspection of unlicensed households, joint households, contracted households and business households engaged in business development in the form of land exchange, land exchange or private transactions, and at the same time do a special inspection of the real estate industry to plug loopholes. You can take the net-pulling inventory method, and clean up one property; Those who do not accept tax administration according to law or evade taxes seriously and cause adverse effects will be severely cracked down and publicly exposed, which will play a role in cracking down on and shocking the tax loss of the real estate industry. 7. Strengthen invoice management. Combined with the invoice double prize activities carried out by the national tax department and the local tax department, we will conscientiously implement the comprehensive invoicing system, standardize the invoices obtained and used by real estate development enterprises in the process of production and operation, ensure their legitimacy and authenticity, give full play to the basic role of controlling taxes by votes, and manage invoices in advance. 8. Strengthen departmental cooperation and implement comprehensive tax administration. Real estate development involves a wide range, sometimes involving the interests of many parties and departments. The particularity of real estate development industry puts forward higher requirements for strengthening departmental cooperation, improving tax coordination and tax security network, and carrying out comprehensive social tax management. It is suggested that on the basis of the original tax cooperative insurance institutions, township governments, county-level departments, enterprises and institutions, administrative villages and neighborhood committees should appoint a comprehensive tax management information officer, and public security and legal departments should play their roles to escort the comprehensive tax management and form a social comprehensive tax management network with tax cooperative insurance and tax-related information provision as the main contents. Strict management of taxpayer registration. Establish the working contact and information sharing system of industry and commerce, national tax, local tax, technical supervision and other departments, further clarify the information transmission requirements of industry and commerce, technical supervision and other departments, strengthen source control, and ensure that business households handle tax registration in time and be included in normal management in time; Finance, planning, economy and trade, construction and other departments should provide real estate and various construction projects information to the tax authorities in a timely manner. Construction enterprises must issue and use invoices according to law, otherwise real estate development enterprises may not settle the project payment with them.

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