| 外资房地产企业所得税征管存在的问题及建议 |
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| 引用本文： | 杨玲玉. 外资房地产企业所得税征管存在的问题及建议[J]. 涉外税务, 2007, 0(11): 72-75 |
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| 作者姓名： | 杨玲玉 |
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| 作者单位： | 佛山市顺德区国家税务局,广东,佛山,528300 |
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| 摘 要： | 针对外资房地产企业在企业所得税方面特殊的征管方法,本文介绍了外资房地产企业所得税的申报征收方法、应纳(退)税额的计算以及申报表的填写,并对税收征管中存在的问题提出了建议。
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| 关 键 词： | 外资房地产 企业所得税 税收征管 |
Issues in Income Tax Administration concerning Foreign-Invested Real Estate Enterprises and Policy Suggestions toward Them |
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| Lingyu Yang. Issues in Income Tax Administration concerning Foreign-Invested Real Estate Enterprises and Policy Suggestions toward Them[J]. International Taxation In China, 2007, 0(11): 72-75 |
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| Authors: | Lingyu Yang |
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| Affiliation: | Lingyu Yang |
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| Abstract: | This article introduces some techniques of tax return and collection for income tax concerning foreign-invested real estate enterprises including the calculation of tax payment(or tax rebate) and the way to fill in the declaration form.Aiming at issues in income tax administration and collection in this respect,the article also puts forward some policy suggestions. |
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| Keywords: | Foreign-invested real estate enterprise Enterprise income tax Tax administration and collection |
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