外资房地产企业存在的税收问题及对策建议

近年来,我国外资房地产行业发展迅猛,加强对其的税收征管与检查尤显重要。本文从所得税稽查的角度出发,对外资房地产企业存在的主要问题和相应的检查思路进行了剖析点评,并就日常征管中如何掌握基础数据、进行实地检查、保证及时结算、加强发票管理和完善政策规定等提出了建议。

Tax Issues in Foreign-invested Real Estate Enterprises and Their Countermeasures

As foreign-invested real estate industry develops rapidly in China recently, it becomes urgent to strengthen tax administration and auditing of them. This paper analyzes exist-ing issues in tax administration concerning foreign-invested real estate enterprises and introduces relative tax auditing methods. It also proposes some suggestions on how to collect basic data, do field work, ensure a prompt settlement, enhance invoice administration and optimize related regulations.