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近两年来,开封市房地产业经营形势转好、利润较高,而房地产企业所得税收入与其繁荣程度反差较大。为此,我们深入调查,认真研究,于2002年10月制定了房地产业所得税核定征收管理办法,规范了全市房地产业所得税征管,推动了所得税收入迅猛增长。今年元至5月份入库房地产业所得税476万元,较上年同期60万元增长694％,增收416万元。 一、制定管理办法,认真落实到位 为扭转房地产企业所得税管理的被动局面,我们根据《税收征管法》和总局《核定征收企业所得税暂行办法》规定,依据测算结果,于2002年10月制定《房地产业企业所得税核定征收管理办法》和《房地产业企业所得税查账征收管理办法》,并按市政府要求从当年7月起在全市范围执行。
The past two years, Kaifeng City, the real estate business situation turn better, higher profits, and real estate income tax revenue and its greater degree of prosperity. To this end, we investigate in-depth, serious study, in October 2002 developed a real estate income tax approval of the management approach to regulate the city’s real estate income tax collection and management, and promote the rapid growth of income tax revenue. From January to May this year, real estate income tax was RMB 4.76 million yuan, an increase of 694% over the same period of the previous year of 600,000 yuan, an increase of 4.16 million yuan. First, the development of management practices and earnestly implement the place In order to reverse the passive situation of the real estate business income tax management, according to the “Tax Administration Law” and the General Administration “approved the collection of corporate income tax Interim Measures”, according to the calculation results, in October 2002 to develop "Real Estate Measures for the Administration of the Verification and Collection of Enterprise Income Taxes and Measures for the Administration of the Examination and Collection of Enterprise Income Taxes in Real Estate Enterprises, and shall be implemented throughout the city from July of the same year as required by the municipal government.