(A) Problems in the tax quality of real estate development enterprises.

1. The real estate development enterprises under the jurisdiction of the national tax system are all newly established enterprises, and their accounting level and tax handling ability generally need to be improved. The real estate development enterprises under the jurisdiction of the national tax system are all newly established enterprises after 2002. As a newly established enterprise, most tax collectors have just taken up new posts, lacking experience in real estate development enterprise accounting and enterprise income tax payment, unfamiliar with real estate enterprise income tax policies, and relatively unfamiliar with real estate accounting, tax treatment and tax-related business handling.

2. The tax administration department is not deep enough in the management of real estate development enterprises, the tax guidance is not detailed enough, and the policy propaganda is not in place, which affects the rapid improvement of the tax policy level and tax payment ability of real estate development enterprises.

3. Real estate development and construction takes a long time, with large investment, many cost items, and many accrued and prepaid expenses. Generally, it is a rolling development across time and regions, and several projects are developed at the same time. Accounting is complex, and the calculation of income and tax deduction items is greatly influenced by the soundness of taxpayer's accounting and man-made tax evasion.

4. In recent years, the development of real estate industry is overheated, and some enterprises have set foot in real estate development, pursuing short-term benefits, getting quick success and instant benefit, and intentionally evading taxes.

(2) Problems existing in income tax collection and management of real estate enterprises.

1. Real estate enterprise income tax has not been levied in the national tax system for a long time, and the level of collection and management needs to be improved. The collection and management of real estate enterprise income tax by the national tax system began after the reform of enterprise income tax revenue sharing system in 2002. It's only been more than three years now, and the experience of collection and management is insufficient, and many basic work is obviously weak. The professional quality of income tax collectors in real estate enterprises needs to be further improved. The real estate industry is a wide-ranging and comprehensive industry. Taxpayers should not only be proficient in tax business, but also master relevant legal knowledge and real estate development business knowledge. The professional quality of tax personnel is relatively low, which makes the quality of income tax collection and management of real estate enterprises not fully guaranteed.

2. The management of income tax sources of real estate enterprises is not strengthened enough. The liquidity of real estate development enterprises is large, and the phenomenon of external circulation of funds is serious, which is difficult to grasp objectively. In addition, due to the influence of tax management mode, the management of tax sources is not enough. The tax administration department is limited to the situation reflected in the tax returns and financial statements submitted by real estate development enterprises, and there are no underground enterprises to verify the situation and find out the actual operating conditions of enterprises. The information of income tax sources of real estate enterprises mastered by tax authorities is seriously insufficient.

3. The national tax collection and inspection departments lack of in-depth investigation and inspection on the income tax of real estate enterprises, and there is no in-depth analysis after the investigation and inspection, which has not fully exposed many disadvantages in the income tax collection and management of real estate enterprises.

4. Insufficient communication with local tax, urban construction, construction management, housing management, banks and other departments. The local tax department is responsible for collecting business tax on real estate sales income, and the local tax department is responsible for managing invoices used by real estate development enterprises and invoices for construction and installation projects obtained from development costs. The local tax department has mastered a lot of information such as tax source information in the business tax collection and management of construction industry and real estate industry. Urban construction, construction management, housing management, banks and other departments also have a lot of information for us to use. In addition, the local tax department has accumulated many years of experience in income tax collection and management of real estate enterprises. Lack of communication with local tax departments, urban construction, construction management, housing management, banks and other departments directly affects the improvement of income tax collection and management level of real estate enterprises by national tax departments.

(3) The taxable income of real estate enterprise income tax.

1. The tax policy does not stipulate the confirmation time of the sales carried forward by advance receipts.

Advance payment and carry-over sales are distinguished by the completion time of pre-sale products, but at present, the completion time of real estate development enterprises has three completely different times (namely, the acceptance time of individual projects, the comprehensive acceptance time of projects and the time when the three certificates are complete and the property rights formalities can be handled), which are far apart. Because the tax policy is not clear about the completion link and completion time, enterprises often carry forward the advance payment according to the profits of real estate projects. When the sales profit rate is greater than 15%, the sales carry-over will be postponed, and when the profit rate is less than 15%, it will be carried over at the acceptance of individual projects to achieve the purpose of adjusting profits.

2. Real estate development enterprises have the phenomenon of internal pre-sale and resale and profit transfer. Under normal circumstances, the sales price of real estate sales is low at the beginning of the opening, and gradually rises with the passage of time. Some enterprises use internal subscription to sign a pre-sale contract at a lower price, and then resell it at a higher price after a period of time, but the price signed by the contract is the pre-sale contract price, and the difference is nominally collected by the subscriber, but actually transferred to the off-balance sheet income of the enterprise. Because the real estate price fluctuates with the change of market price, the above-mentioned profit transfer phenomenon is very hidden, and it is difficult to find a basis for the re-approval of its price.

3. Take various means to conceal and transfer the income of advance receipts, and some even directly transfer the advance receipts to private bank cards until the real estate is delivered for use, which makes it impossible for the state tax to be put into storage in full and on time.

4. When paying various payables with real estate, it is not required to pay taxes. For example:

(1) Pay off debts with houses, and repay loans and bank loans with completed houses. After the real estate is completed, there is no money to repay it (especially after the money is tightened), so some real estate is used to repay the loan. Often, when it can no longer be "delayed", it will go through the sales procedures to declare and pay taxes, or even conceal the sales.

(2) The completed real estate is used to repay the rent in exchange for the non-monetary assets of other units and individuals. For example, Golden Times Square in Shaoxing City and Hualian International Trade City in Shaoxing County all have the problem that in the process of real estate sales, real estate development enterprises obtain the right to use for a certain period of time through leaseback, and then sublet or operate uniformly, and the corresponding leaseback rent is deducted (deducted) from the real estate sales price. This practice not only reduces the real estate sales income (the right to use the real estate development enterprise for a certain period is actually a kind of interest, but if the real estate development enterprise has included this interest in the taxable income, it should be another matter.

(3) The completed real estate is used to offset various payable construction and installation projects, advertising expenses and other expenses. Enterprises or individuals who purchase real estate provide goods or services for real estate development enterprises. After the real estate is completed, the real estate development enterprise sells real estate to it at a preferential price, and the difference between the market price and the preferential price is used to offset the amount payable, and both parties pay less taxes.

(4) The completed real estate is used to offset the employee incentive expenses. In recent years, the economic benefits of real estate development enterprises are good, and the employees' income is considerable, especially above the middle level. Individual enterprises determine different prices according to the amount of bonuses to be paid to employees, and the difference is used as income distribution, thus paying less business tax, income tax and personal income tax.

5. Failure to pay advertising management fees and rental income as required. Due to the long development cycle of real estate projects, advertising companies are often allowed to make some billboards on the development plots to obtain advertising fees, and some also build some temporary houses for rent to obtain rental income, which should be included in the taxable income of enterprise income tax.

(D) Problems existing in the pre-tax deduction of real estate enterprise income tax.

1. artificially raise the project cost and reduce the taxable income by means of false invoicing and proxy invoicing. Accepting illegal invoices, such as fake invoices, fake invoices, etc., is a common trick for real estate development enterprises to evade taxes. And use illegal bills to falsify costs to offset income.

2. Internal accounts are chaotic, and cost data and expense vouchers are incomplete. When multiple projects are developed at the same time, there is no clear object of cost burden, and the cost of related development projects is not calculated according to the proportion principle. Taking advantage of the continuous rolling development of the project, it is intentionally or unintentionally difficult to clarify the cost and profit, thus temporarily avoiding paying taxes. Real estate development enterprises generally develop multiple projects across time and regions, and the final accounts of real estate development enterprises can only be carried out after the whole project is accepted. If the property fails to pass the acceptance, the project itself cannot calculate the profit for one day. At this time, real estate development enterprises can mix the costs of completed projects and unfinished projects, include the expenditures of unfinished projects in completed projects, and arbitrarily adjust the current operating costs according to their own needs in multiple projects and years, thus making the completed projects meager or even lose money.

3. The policy of allocating loan expenses of affiliated enterprises is not reasonable enough. Since May 2004, when the loans of real estate development enterprises were strictly controlled, many real estate development enterprises carried out real estate development through financing from affiliated enterprises. Because the real estate industry occupies a large amount of funds and takes a long time, the loan interest that can be charged is only 50% of the registered capital, which leads to a large tax adjustment.

4. The real estate enterprise income tax policy has no clear requirement on the proportion between the real estate cost allocation and the corresponding selling price. The sales cost of development products allowed to be deducted by real estate development enterprises in the current period refers to the cost of development products that have been sold, and the unit saleable area cost is obtained by dividing the total cost of the cost object by the total saleable area. Because there is no clear division of the object of unit cost of practical area, enterprises are more casual in actual operation. For example, in the construction of commercial and residential buildings, some enterprises use the underlying business premises for rent or self-employment. In order to deduct the construction cost from the income tax as soon as possible, the total cost of the whole building as the cost object is divided by the total saleable area to get the cost allocation. The unit cost of residential and business premises is the same, but the actual selling price of business premises is generally 3 to 4 times that of residential premises, resulting in profits for both residential and business premises.

5. The deduction of supporting expenses of the company does not conform to the principle of correlation of pre-tax deduction of income tax. For a large community, there are usually many public facilities, such as community canteens, activity rooms, kindergartens and so on. In cost accounting, enterprises have allocated them to the cost of sales to deduct income tax. After these facilities are completed, real estate development enterprises will rent and sell them to the outside world. Part of the rental and sale income will be regarded as operating income, and part will be transferred to the property management company.

6. The real estate enterprise income tax policy lacks clear provisions on the transfer of long-term use rights. At present, the automobile city, logistics center and large-scale market under construction have all built comprehensive buildings, and some of them are sold to operators or owners, with the right to use. Because the property belongs to the whole project, the "three certificates" cannot be divided, and some properties sold do not have a separate "three certificates". The enterprise and the investor (buyer) sign a contract in the form of transferring the long-term use right (the transfer period is consistent with the land use right). The current real estate enterprise income tax policy does not specify that the above-mentioned sales behavior is the sale of real estate, but in the business tax collection, the sale of permanent use rights is regarded as the sale of real estate. If the above-mentioned sales behavior is imposed on the leased real estate, the business tax, property tax and additional tax rate need to be paid above 17%, while the income from selling real estate is calculated according to the profit rate 15%, and its income tax burden is only 4.95%. At present, enterprises generally choose to sell real estate to pay income tax.

Two, the current national tax department to strengthen the management of real estate enterprise income tax collection countermeasures

(A) to strengthen the management of the use of invoices for real estate development enterprises. First, the advance payment used by real estate development enterprises should be included in the invoice management, and the practice of using self-made receipts to advance the house payment should be stopped. After the implementation of the Notice of State Taxation Administration of The People's Republic of China on Income Tax of Real Estate Development Enterprises (Guo Shui Fa [2003] No.83), the amount of profit and taxable income should also be calculated according to the stipulated profit rate, which makes the advance accounts used by real estate development enterprises very important in tax management. The third is to increase the punishment for the violation of invoice management by real estate development enterprises, and curb the tax-related violations of real estate development enterprises from the source.

(2) Strengthen the management of basic tax information of real estate development enterprises. The phenomenon of transferring profits through internal pre-sale and resale is a difficult point in tax management of real estate development enterprises. Due to the uncertainty of real estate prices, it is normal that there is a difference of several hundred yuan or thousands of yuan per square meter between brand-name real estate and real estate developed by small real estate development enterprises, and there is not enough tax basis in tax value. Therefore, we should strengthen the management of basic tax information of real estate development enterprises, such as adopting the system of filing pre-sale contracts and checking the cash income of enterprises. If the internal subscription price is obviously low, the reasons should be found out.

(three) to strengthen contacts and exchanges with local tax departments, urban construction, construction management, housing management, banks and other departments.

1. Strengthen communication with local tax authorities. We should pay full attention to the experience accumulated by local tax authorities in the collection and management of real estate enterprise income tax over the years, attach importance to the information held by local tax authorities in the collection and management of construction and real estate business tax, real estate sales and invoice management of construction and installation projects, and actively contact them to exchange management experience and various management information. The national tax department and the local tax department should strengthen cooperation, exchange the management, evaluation and inspection of business tax, income tax and other taxes, strengthen invoice management, strictly check the authenticity and legality of recorded bills, and jointly take various management measures such as key inspection to effectively curb tax evasion by real estate development enterprises.

2. Strengthen communication with administrative departments and financial institutions such as planning management, urban planning, land management, urban construction, construction management and real estate management, and establish an information transmission system to fully grasp the project initiation, commencement date, expected completion date, number of development projects, construction area, sales price, sales progress, payment time and amount of personal housing mortgage loans, advance payment, delivered property rights and specific construction and installation costs of real estate development enterprises.

(4) Improve the income tax policy of real estate enterprises.

1. Define the time frame for the completion of the property. Because the development of real estate development enterprises is completed in stages, the developed buildings are also sold after completion and acceptance in stages, and the comprehensive acceptance can only be passed after the construction of residential areas is fully completed, which is too long. If you can get the real estate license, it will take longer. Therefore, the tax policy should have a clear caliber for the completion time of real estate, and the time for carrying forward sales revenue should be based on the acceptance time of a single project. After the acceptance of a single project, the enterprise shall carry forward the advance payment and issue the sales invoice, and the enterprise shall not issue the invoice in advance or delay. The national tax administration department should contact the urban construction department in time, establish a daily notification system for real estate acceptance, grasp the completion and acceptance of real estate in various places, and promptly urge enterprises to carry forward the real estate sales that have passed the completion and acceptance. At the same time, in the tax administration measures, enterprises can also be required to provide completion acceptance certificates as additional materials for daily management.

2. Adjust the prepayment income tax policy for loan interest expenses of affiliated enterprises. The tax adjustment arising from the loan interest expenses of affiliated enterprises is relatively large in our city. Due to the particularity of the current financial policy, many funds of real estate development enterprises are borrowed from banks through affiliated enterprises, and their interest expenses are not incurred to transfer profits. The actual beneficiaries of their loans are real estate development enterprises. Formulate a policy that taxpayers shall not deduct more than 50% of their registered capital from related parties before tax, so as to curb profit transfer by borrowing from related enterprises. Therefore, policies should be formulated to allow the interest expenses paid by real estate development enterprises to be deducted before tax.

3. Make clear the matching requirements between the real estate cost allocation and the corresponding selling price. The calculation method of developing product cost should be further refined. For example, in the construction of commercial and residential buildings, the business premises at the bottom and the residential buildings above should be converted into coefficients according to different selling prices to collect costs, and the large-scale shopping malls that are divided and sold should be accounted for separately according to different floors, so that the selling prices and costs can be matched as much as possible, and the profit distribution between residential buildings and business premises is basically balanced.

4. Clarify the company's supporting expenses deduction policy. At present, there is no specific provision in the tax policy for the deduction of supporting fees for public facilities. According to the provisions of the project, if the project can only be provided to the neighborhood committees and other relevant management departments free of charge, but the real estate license cannot be obtained, it can be allocated to the cost, and the property can be rented or sold to community canteens, activity rooms, kindergartens, etc. Taxes should be levied on sales.

5. Clarify the tax issue of long-term use right transfer. The transfer of long-term use rights should be clearly levied as the sale of real estate in the current income tax policy, which is consistent with the business tax policy and accounted for according to the Measures for the Administration of Income Tax Collection of Real Estate Enterprises.

(five) to strengthen the centralized rectification of the sale of real estate at low prices. Using real estate to pay various payables (including paying debts with houses, paying loans and bank loans with built real estate, paying leaseback, exchanging non-monetary assets with other units and individuals, paying various expenses payable for construction and installation projects, advertising expenses, and paying employee incentive fees, etc.) belongs to tax evasion. ) and sell the house to internal employees at a low price as bonuses and welfare funds. The tax authorities should strengthen the key inspection of selling real estate at low prices and selling real estate to internal employees.

(VI) In view of the particularity of the operating conditions of real estate development enterprises and the complexity of income tax management of real estate enterprises, it is especially necessary to adhere to the working principle of no right to speak without investigation, and investigate first and then investigate. Before taking all kinds of tax management and inspection measures, we must carry out in-depth and meticulous investigation, analysis and anatomy and systematic thinking, and carry out our work on the basis of fully grasping the situation.