深州市房地产业税收征管中问题和对策研究.pdfVIP

Abstract Abstract In the process of economic construction and the persistent accelerated urbanization course, Shenzhous real estate industry has obtained the unprecedented rapid development in recent years, as a result of the implement of urban housing system reform and the changes of the residential consumption structure. At the same time, the expanded real estate industry has led a rapid development in other correlated sectors and industries effectively. Therefore, the real estate industry has become more and more important in Chinas national economy and society development. As a potential taxpayer of the state revenues, the real estate industry is always regarded as the key factor of the taxation management stressed by tax authorities, increasing the proportion of its tax revenues in Chins fiscal revenues. However, in Shenzhou, the real estate industry still stays at the primary development stage: such as there is a lack of internal management standardization, self-regulation and external supervision. As a result, some specific real estate develop companies experience certain cheating behaviors in their financial accountings, like falsifying and overstating costs and expenses, understating amount of sales income and the gross profits, forging loss statements and so forth. The existence of these phenomena, aggravates the information asymmetry between the tax authorities and the real estate companies, moreover the relatively outdated taxation instruments and light illegal punishment lead it seriously affects the amounts of the state revenues and taxation management on the real estate industry. This paper starts with describing the current situation and the industrial characteristics of Shenzhous real estate industry, introducing some tax-related operating models, analyzes the main problems and the reason of inefficiency existed in taxation management on the real estate industry in enumerative manner from the aspects of taxation rules, techni