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北京翻译公司关键字：In recent years, since the country implemented a proactive fiscal policy, stimulating investment demand, start the real estate market, real estate development and real estate market is booming. However, the nature of real estate tax perspective, there are still hidden behind the prosperity, the existence of tax evasion activities, disrupting the order of taxation, the impact of fair competition. Focus on the real estate tax problems for some useful discussions.Keywords real estate market order of fair tax competition1 real estate tax collection problemsUpside down between 1.1 does not enter the "income account", free transfers incomeThis is the most commonly used real estate business tax evasion practices. Mainly as follows: First, will advance to buy a house or hanging in the current long-term current account Shoufang Kuan, as a tool to regulate how much profit, revenue is not carried forward in time, not timely tax returns; second mortgage payments received from the bank, the long hung in the "Receipts in advance" and other current account, the proof "sales revenue" accounts, deferred taxes; three points back in foreign investment income, accounts processing, hung in the "other payables" and other current accounts, do not into the "investment income" account, evading corporate income tax.1.2 Pre-tax deductions untrue, false statement or overestimate the costMainly as follows: First, the use of invoice regulatory loopholes, raise construction costs, reducing taxable income; the second is not set up by the cost of the project details, will be completed with the completion of the project costs are not mixed together, resulting in inflated costs of completed projects, leading to book cover business losses or huge profits; third during road construction, residential green building and other facilities, try to overestimate the cost of supporting projects and their associated costs; Fourth artificially development projects in the occupied part of the cost of shrink and expand with part of the cost of sales, to reduce the sale of part of the operating profit, tax evasion related; Fifth, interest expense and accrued expenses multi-column, to conceal the actual profits.1.3 to housing debt, offset costs or sales revenue, excluding fraud, tax evasion and tax related
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