应注意房地产开发企业的税收漏洞

• 作 者: 朱海曙 张红兵 沈联益
• 出 处: 中国税务
• 发表日期: 1999年03期
• 关键词: 税收漏洞 房地产开发 税收管理 预收账款 房改政策 税务机关 税收收入 合作建房 重点稽查 条例实施细则

随着国家房改政策的出台，房地产开发业正在成为拉动经济增长的一个新热点，同时也给税收管理带来一些新问题。最近，我们对江苏省淮阴市１０户房地产开发企业的税收情况进行了调查，发现了不少问题。（一）预收账款不按规定申报纳税预收账款是房地产开发企业经营的重要方...

With the introduction of national housing reform policies, the real estate development industry is becoming a new hot spot driving economic growth, but also brings some new problems to tax administration. Recently, we conducted a survey on the taxation of 10 real estate development enterprises in Huaiyin City, Jiangsu Province and found many problems. (A) the advance receipts do not declare the required tax Payments in advance is the real estate development enterprise management important party ...