Specific methods of tax avoidance:
1. Pre-sale house purchase funds are linked to current accounts: the pre-sale house purchase funds are recorded in the accounts, which makes the taxes that should be paid immediately become working capital and avoids business tax and enterprise income tax, which is a common means for real estate development enterprises.
The second is to receive the house payment in advance, issue a receipt, not issue a ticket, conceal the income or not confirm the income according to the income principle. The advance payment received from the pre-sale of commercial housing is only based on the "receipt of payment" for buyers, and no advance payment is made in accounting treatment, or a set of running accounts is simply kept for internal control.
Third, the income was not confirmed according to the time agreed in the contract. Deferred payment of enterprise income tax for various reasons, such as unsettled account, unsettled account or incomplete sales of commercial housing.
Fourth, adjust the amount of tax returns at will. Due to the shortage of funds, some real estate development enterprises adjusted their tax returns at will during the year. The usual practice is to reduce the amount of tax returns at the beginning and middle of the year and pay them all at the end of the year.
Fifth, there is a loophole in the policy, and the land value-added tax has not been settled in time. Land value-added tax shall be settled after all development projects are completed and sold. However, some developers delayed the settlement or deliberately left one or two sets of weifang, which led to the inability to settle the whole project and affected the timely and full storage of land value-added tax.
Sixth, the development cost is falsely listed, the scope of cost expenditure is expanded without authorization, and the project cost is falsely listed. The sales money received in advance or even all the sales money collected by the enterprise does not record the income or off-balance sheet circulation, thus paying less or not paying the business tax and surcharges for selling real estate.
Seven, is the housing debt, commercial housing for personal use in principle does not recognize income. The project payment paid by commercial housing is only credited to the current account with the construction team, and no corresponding income adjustment is made. The agent's handling fee is directly deducted from the sales income, and the net increase of sales income charged to the agent is taxable turnover, so as to pay less business tax.
Eighth, expand the compensation area for demolition and resettlement, reduce the practical area and carry over more operating costs.
Nine, it is price reduction. There is no justifiable reason to reduce the sales price of commercial housing, thus paying less business tax and enterprise income tax.
Ten is to deliberately delay the final accounts and completion time of the project to avoid land value-added tax.