Give someone a similar article! Problems and countermeasures in tax management of real estate industry 1. Main problems in tax management of real estate industry 1. Enterprises in real estate industry are not aware of tax payment. At present, most enterprises in the real estate industry are run by local governments through attracting investment. These enterprises misinterpret local preferential policies, and some even think that they are enterprises attracting 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 about special tax policies such as advance payment of house, mortgage payment with house, and collection of money. Take Gaotang County as an example, there are 7 real estate development enterprises in this county, of which only 1 is local enterprises in Gaotang, and the others are foreign enterprises that attract investment. The cumulative operating period of these enterprises in Gaotang has exceeded 180 days, and they should go through the tax registration formalities with the national tax department according to the regulations. However, except for one local enterprise, no one has taken the initiative to go to 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 adopt the form of advance payment for house sales. Because no formal invoice has been issued, the advance payment has been hung on the account for a long time, without income, and some even have no accounts to check. The third is the imaginary cost. Because of the long construction period, most real estate enterprises do not settle accounts with Jian 'an construction enterprises in time, and the cost accounting does not strictly implement the accrual basis and follow the matching principle. Some of them still pay as much as they pay. For the unsold area, the income has not been transferred but the cost has been charged in advance, resulting in a mismatch between income and cost, so 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 number, resulting in inflated costs. At the same time, there are a large number of illegal vouchers or no vouchers. 3. The real estate industry is highly mobile. Strong mobility 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 tax authorities in their places of operation on the grounds of returning to the head office to collect taxes. However, according to the provisions of national policies, none of them meet the conditions of returning to the head office to collect taxes, and their cumulative operating period in Gaotang has exceeded 180 days, so they should be managed by the tax authorities in their places of operation. The characteristics of strong liquidity bring certain difficulties to tax management, and it is a little loose, which is easy to form leakage. 4, easy to cause other tax evasion. Many suppliers of real estate development enterprises have no fixed business premises, business licenses and tax registration certificates, and they have serious acts of issuing false invoices, hidden business practices and great mobility. If the tax management of the real estate industry is not in place, these suppliers will have an opportunity to evade taxes, resulting in the loss of national taxes. 5. Invoice management is relatively weak. When most real estate development enterprises collect pre-sale housing funds, they use white bars or receipts to collect money, and some use invoices of building materials to offset the sales funds, which leads to extracorporeal circulation of income, resulting in invoice management not effectively exerting the tax control effect. 6. The quality of tax management personnel 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", the national tax personnel are deficient in income tax management after the reform of the income tax sharing system. In addition, the real estate industry is a new industry, and the grassroots tax personnel have little contact, and some feel inadequate in management. 7. The external environment of tax administration needs to be improved. Although the new "Tax Administration Law" has made clear legal provisions on the function of tax coordination and tax protection 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, which makes management more difficult. In addition, according to the survey, some local government departments can't correctly understand the relationship between tax source conservation and tax administration according to law, and they don't 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, and strengthen the publicity of tax policies and financial accounting guidance. First, the national real estate policy, especially the relevant tax policies, will be conveyed to the person in charge of each enterprise, financial personnel and tax collectors through the issuance of publicity materials and brochures, the opening of publicity columns in the news media and tax websites, and the holding of special training courses. Second, take the initiative to go deep into enterprises to publicize relevant policies, understand the production and operation of enterprises, help improve the financial system, standardize financial accounting, and reduce the tax risk 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, report to local governments frequently, make special reports on real estate tax management, preach real estate tax policies to relevant leaders, help analyze and standardize the role of tax management in real estate industry in promoting local economic development, and strive for the support of local governments to the maximum extent. By carrying out enthusiastic and standardized tax services according to law, we can improve enterprises' consciousness of paying taxes consciously, make them master tax knowledge and tax management skills skillfully, create a good economic tax environment with sincerity and 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, we should strengthen the knowledge training of tax personnel in the real estate industry on tax policies, other national policies, production and operation, financial management, collection and management skills and so on, so as to improve their theoretical level and collection and management skills. 3, targeted to take the approved collection method. For those taxpayers whose financial accounting is not perfect, the tax base is not true, the total income and costs and expenses can not be accounted correctly, and they can not provide true, accurate and complete tax information to the competent tax authorities, they can adopt approved collection management methods, including fixed collection and approved collection. The affiliated households and contractors should be levied from a high level according to the same scale in the same industry. In specific operations, 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, information collection and other links. Through comprehensive and scientific collection of all kinds of information, efforts are made 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 the implementation of household registration management measures. Each individual 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 unlicensed households, affiliated households, contractors, 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 good job in special inspections of the real estate industry to plug loopholes. You can take a net-pulling inventory method to clean up one property by one; Those who do not accept tax administration according to law or evade taxes are serious and cause adverse effects, and they will be severely cracked down and exposed to the public, which will play a role in striking a blow and deterring the real estate industry from losing tax revenue. 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 the inclusion of advance receipts in invoices. 8. Strengthen departmental cooperation and carry out comprehensive tax administration. Real estate development involves a wide range, sometimes involving the interests of many aspects and departments. The particularity of the real estate development industry puts forward higher requirements for strengthening the cooperation of departments, improving the network of tax coordination and tax protection, and carrying out comprehensive social tax management. It is suggested that, on the basis of the original organization of tax coordination and protection, all township governments, county-level departments, enterprises and institutions, administrative villages and neighborhood committees should appoint an information officer for comprehensive tax management, and the departments of public security and law should play their roles to protect the comprehensive tax management and form a social comprehensive tax management network with the main contents of tax coordination and protection and tax-related information provision. Strictly manage the registration of taxpayers. Establish the system of working contact and information sharing between the departments of industry and commerce, national tax, local tax and technical supervision, further clarify the information transmission requirements of the industrial and commercial and technical supervision departments, strengthen the source control, and ensure that the business households handle the tax registration in time and be included in the normal management in time; Finance, planning, economy and trade, construction and other departments should provide real estate and information of various construction projects 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.

Adopt it