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一、房地产业纳税人主要违法手段房地产业中的纳税人可以分为三类:房地产开发企业、建筑安装企业、物业管理公司,涉及的税种多达12个,违法手段也花样繁多,但税务管理的重点、难点集中于营业税和企业所得税两个主体税种上。(一)营业税1.房地产开发建设阶段房地产开发企业代政府有
First, the real estate taxpayers the main means of illegal real estate taxpayers can be divided into three categories: real estate development companies, construction and installation companies, property management companies, involving up to 12 kinds of taxes, illegal tricks also varied, but the tax management The focus of the difficulties focused on business tax and corporate income tax two main types of taxes. (A) business tax 1. Real estate development and construction phase Real estate development enterprises on behalf of the government