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房地产企业从2002年被纳入税收专项检查以来,今年已是连续12年被纳入检查范围,所得税的稽查已成为税务机关查补税款的主要来源,稽查给企业带来滞纳金和行政处罚的风险。所得税汇算清缴工作是为以后税务机关稽查降低风险的关键环节,通过所得税汇算清缴使企业正确认识和调整会计与税法间的差异,按照税法的规定和要求进行纳税调整,以降低涉税风险。本文以房地产所得税汇算清缴中应着重注意的几个方面进行探讨。
Since 2002, real estate companies have been included in the special tax inspection, this year has been included in the scope of inspection for 12 consecutive years, the income tax audit has become the main source of revenue tax authorities, the audit to bring business risks of late fees and administrative penalties. The settlement and payment of income tax is the key link for tax authorities to reduce risks afterwards. Through the settlement and payment of income tax, enterprises can correctly understand and adjust the differences between accounting and tax laws and make tax adjustments in accordance with the provisions and requirements of the tax law so as to reduce the costs involved Tax risk. In this paper, real estate income tax settlement should pay attention to several aspects to be explored.