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随着我国国民经济的不断发展,房地产行业已经成为国民经济发展的重要支柱产业,它关系到我国国家民生。近年来全国各地房价的飞速上涨,使房地产业有着广阔的利润空间。房地产行业从一个新兴的行业发展为国民经济中的巨头行业,为国家税收做出了巨大贡献。但是,在房地产企业中所得税的征管和检查环节还存在着诸多问题。
With the continuous development of our national economy, the real estate industry has become an important pillar industry for the development of the national economy, and it has a bearing on the people’s livelihood in our country. In recent years, the rapid rise of housing prices across the country, the real estate industry has a vast profit margins. The real estate industry has developed from an emerging industry into a giant industry in the national economy and made a tremendous contribution to the national tax revenue. However, there are still many problems in the collection and inspection of income tax in real estate enterprises.