房地产行业税务稽查相关问题完善

　　摘 要

　　房地产行业税务稽查研究

　　二十一世纪以来，我国房地产行业快速发展成为国民经济的重要支柱产业，在我国经济社会发展中占有重要地位。经济决定税收，伴随着房地产行业这个宏观经济增长的巨大引擎，其创造的丰富税收也成为政府财政收入的重要来源，占税收总收入的比重也不断提高。在房地产行业这个外表华丽的商业巨轮背后，其偷、逃、欠税现象越发严重。房地产开发的初始投资大、运作环节多、开发周期长等因素在客观上为房地产企业偷逃欠税提供了机会。从主观上看由于房地产开发资金周转困难，高额的银行贷款利率促使开发商抱着侥幸心理。

　　各级税务管理机关不断加强对房地产企业的日常监控，创新思路，建立房地产一体化系统，积极对房地产等重点税源企业开展纳税评估，宣传普及税法。从实践来看具有一定的效果，但不够全面。

　　税务稽查专司偷税、逃税、追缴欠税、骗税、抗税案件的查处，是税收征管的最后一道关口，不仅承担为国聚财的责任，还肩负着堵塞征管漏洞，打击税收违法行为的重任，更是提高房地产行业纳税遵从度的重要手段。房地产行业税务稽查对维护房地产行业正常税收秩序，营造良好公平的税收环境具有重要作用。对于房地产企业来讲，税务稽查就像一柄利剑时刻悬在头顶，对税收违法犯罪具有震慑作用。

　　本文在总结其他学者对税务稽查研究和房地产行业税收制度研究的基础上，从税收的相关理论分析入手，介绍了房地产行业的税源构成和税收违法手段以及房地产行业税务稽查的现状，深入剖析房地产行业税务稽查存在的问题，最后提出完善房地产行业税务稽查的建议。对于国家制定房地产行业税收政策，完善税务稽查的法律定位，改善房地产行业税务稽查的模式和方法具有参考意义。

　　关键词：

　　房地产，税务稽查，审计式稽查，稽查分类管理，一级税务稽查

　　Abstract

　　Research on Tax Inspection of the Real Estate Industry

　　Since the 21th century, Chinese real estate industry has developed rapidly and becomeimportant prop stay industry of national economy, which takes an important position inChinese economic and social development. Economy determines revenue. Accompanied byreal estate industry, or the gigantic engine of macro economy increment in other words, theplenty revenue it creates also becomes main origin of governmental fiscal income and theproportion it takes in revenue total income increases continuously. Behind the commerciallarge wheel of real estate industry with gorgeous appearance, the phenomenon of taxdodging, tax evasion and tax debts becomes more and more serious. The factors provideopportunities for the tax dodging and tax evasion of real estate enterprises objectively, suchas large initial investment, numerous operation links and long term development period ofreal estate development. From the perspective of subjectiveness, due to the capital turnoverdifficulty of real estate development, high bank lending rate brings fluke minds todevelopers.

　　Tax administrative agencies at all levels continuously strengthen routine supervision onreal estate enterprises, innovate thoughts, establish real estate integration system, positivelyunfold tax evaluation of key tax fund such as real estate, as well as publicize and popularizetax law. From the perspective of practical results, it has certain effects but not comprehensiveenough.

　　Tax check is responsible in particular for the investigation and disposal of cases such astax dodging, tax evasion, recovery of tax debts, tax fraud and tax revolt. It is the last barrierof tax collection and administration. It not only bears the responsibility of accumulatingfunds for the country but also shoulder the important task of jamming collection andadministration loopholes, as well as striking tax illegal activities. Furthermore, it is importantmethods for promoting tax compliance of real estate industry. Tax check of real estateindustry has important effects on maintaining normal tax order of real estate market andcreating fair and good tax environment. For real estate developing enterprises, it seems like asharp sword hanging overhand, which has deterrent effect on tax illegality and crime.

　　Based on the conclusions of other scholars’ researches on tax check and tax system ofreal estate industry, the dissertation starts from analyses on tax related theories andintroduces tax form constitution of real estate industry and tax illegal methods, as well ascurrent situation of tax check in real estate industry. At the same time, the dissertationanalyzes existing problems of tax check in depth and provides suggestions for completingtax check of real estate industry finally. It has reference meanings for the country toformulate tax policy of real estate industry and complete legal status of tax check, as well asimprove the modes and methods of tax check in real estate industry.

　　Key words：Real estate, Tax check, Audit check, Check classification management, One level taxcheck

　　目 录

　　第 1 章 绪论

　　1.1 选题依据和研究意义

　　1.2 研究思路

　　1.3 研究框架

　　1.4 创新点和不足

　　第 2 章 相关理论及文献综述

　　2.1 税务稽查相关理论

　　2.1.1 博弈理论

　　2.1.2 税收遵从理论

　　2.1.3 税收效率原则

　　2.1.4 税收公平原则

　　2.2 文献综述

　　第 3 章 房地产行业税收违法形式及手段

　　3.1 房地产行业税源构成

　　3.2 房地产行业税收违法的形式

　　3.2.1 税收实质性减少

　　3.2.2 税收延迟入库

　　3.3 房地产行业税收违法的手段

　　3.3.1 隐匿收入虚列成本少缴企业所得税

　　3.3.2 预售收入不及时入账延迟缴纳营业税

　　3.3.3 成本核算不实少缴纳土地增值税

　　3.3.4 拆迁补偿，公共配套费少缴纳契税

　　3.3.5 伪造建安合同虚开建材、建筑安装和劳务费发票

　　3.3.6 利用关联关系转移利润

　　3.3.7 实际占用土地不缴土地使用税

　　第 4 章 房地产行业税务稽查现状

　　4.1 房地产行业税务稽查的地位

　　4.2 实施房地产行业税务稽查的主体

　　4.3 房地产行业税务稽查的分类

　　4.4 房地产行业税务稽查的流程

　　4.5 房地产行业税务稽查的模式

　　4.6 房地产行业税务稽查的手段

　　4.7 房地产行业税务稽查的作用

　　第 5 章 房地产行业税务稽查存在的问题

　　5.1 税收制度不完善影响了房地产行业税务稽查的有效实施

　　5.2 缺乏对于房地产行业的分类稽查机制

　　5.3 对房地产行业上下游的延伸检查力度不够

　　5.4 在房地产税务稽查过程中缺少固定证据的意识

　　5.5 在房地产税务稽查过程中程序正义得不到重视

　　5.6 房地产行业偷逃税形式呈现多样化

　　5.7 税务稽查机构对税收违法行为的处罚力度不够

　　第 6 章 完善房地产行业税务稽查的建议

　　6.1 建立健全房地产税务稽查的相关法制

　　6.2 四个转变提高房地产行业税务稽查水平

　　6.2.1 由管理式房地产税务稽查向审计式转变

　　6.2.2 由收入型向服务型房地产业税务稽查转变

　　6.2.3 建立分类稽查机制，优化稽查资源配置

　　6.2.4 应用电子稽查，向现代化房地产行业税务稽查转变

　　6.3 建立稽查和管理的信息共享，与房地产一体化系统接轨

　　6.4 加强省市两级房地产税务稽查，实现一级稽查

　　6.5 规范房地产行业税务稽查程序，保障企业合法权利

　　6.6 增强固定证据意识，在房地产税务稽查中有的放矢

　　结 论

　　参考文献

　　致 谢