Summary of tax treatment violations of real estate enterprises

1. If the products are sold and developed by pre-sale, and the profits are not calculated according to the approved profit rate, the profits shall be incorporated into the income to calculate and pay enterprise income tax.

2. The developed products have been sold, the settlement invoice for house sales has not been issued, the income has been credited to the advance payment account, and the taxable income has not been calculated and the income tax has not been paid according to the accrual principle.

3. Bank mortgage payment, property right replacement, real estate replacement, land transfer, resettlement housing, self-use commercial housing, debt repayment and other sales behaviors. Income tax is not recognized on the accrual basis. The above-mentioned sales behaviors, especially those of bank mortgage and installment payment, are not reflected in the current account for a long time by individual enterprises, and taxpayers fail to carry forward their income in time as agreed in the contract, resulting in less tax payment in the current period.

4. The cost accounting is not standardized, and the cost and expenses are listed in confusion. The development cycle of real estate projects is long, and the cost-expense ratio, collection and carry-over accounting are complicated, which easily leads to confusion in cost accounting. By falsely listing multiple costs, enterprises fail to follow the accrual principle, correlation principle and matching principle when deducting costs, and the period cost and expense, construction cost and sales cost, direct cost and indirect cost are not clearly divided and amortized at will, thus falsely listing various costs, resulting in false profits and losses, and achieving the purpose of not paying or underpaying enterprise income tax. Specific manifestations mainly include the following:

(1) Utilize industry characteristics to reduce costs. Taking advantage of the long development cycle and difficult cost division, the real estate company mixed the indistinguishable costs of several development projects and set up an account of "same expenses in the previous period". When carrying forward operating costs, we don't follow the accrual basis principle and matching principle, but use the "same expenses in the previous period" account and adjust it at will according to the income situation, thus reducing profits and evading taxes.

(2) The loan interest expenses borne by individual shareholders are recorded in the financial expenses of enterprises, and some enterprises record the expenses borne by individual shareholders in the management expenses of enterprises to reduce profits and avoid taxes.

(3) Business entertainment expenses are seriously overspent, which increases depreciation and financial expenses.

(4) Corporate donations, sponsorship, advertising, welfare, incentives and other expenses exceed the standard and are not included in the cost as required.

(5) The fund-raising funds and out-of-price expenses are not taxed together. Gas account opening fee, video intercom fee, cable TV account opening fee, name change fee, house purchase deposit, penalty interest income, default deposit, deposit and other income. It will be directly credited to the current account, and the income without statistics will be declared and taxed.

(6) Foreign-funded developers use their own preferential tax policies to cooperate with domestic-funded enterprises in development, and do not compensate domestic-funded enterprises for the income obtained from real estate, and do not declare and pay taxes truthfully.

(seven) to pay taxes on behalf of others in the name of building. Some real estate development companies pay taxes on projects that do not belong to the nature of agent construction by signing false contracts, rather than paying taxes in full according to the sales of real estate.

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