Zhengzhou commercial 673 Yuan per square meter, can you believe it?
in the eyes of the real estate industry has been one of "profiteering companies" is to stimulate local tax increases "big head". Last year, the real estate industry in our province to pay various taxes and fees totaling 16.191 billion yuan, an increase of 57.2%, contribution to revenue growth rate was 37%, accounting for one-fifth of the total tax revenue.
can in to national tax of process in the, many real estate business for seek more interests, used variety way tax evasion evasion, yesterday, province Audit Office announced of on province 100 home real estate development enterprise 2010 degrees of tax collection situation of special audit survey report displayed, as 2010 end of, province total registered real estate Enterprise 11,564 home (containing County District and the real estate related enterprise), due to tax sector regulatory not strict, real estate business violations operation, reasons, caused many tax loss.
tax evasion techniques: forged quotations
Zhengzhou real estate company "sale prices", more than 620,000 yuan of tax evasion
last year 673 no square meters of commercial housing, jinshui district, Zhengzhou city, can you believe it? This quote is easily outwitted the tax officials eye, is a real estate tax evasion more than 620,000 yuan.
audits and spot checks found that Zhengzhou 2010 36 shots in real estate a real estate company, 4801 highest contract price not square meters, the lowest 673 Yuan per square meter!
according to data provided by the Zhengzhou municipal housing Bureau shows: 2010 real estate residential road, jinshui district (including housing) price is 5610 Yuan per square meter.
in contrast, the contract price of the real estate company is far lower than the average price of commercial housing residential road, jinshui district, real estate business low prices, is for tax evasion.
audit departments reports show that when corporate tax returns, tax departments to much lower taxable value acts of lax regulation, enterprises pay less tax and fees.
preliminary estimates by the Audit Department, 2010 approved by the 5610 Yuan per square meter, the company will pay less taxes 624,800.
evasion 2 payments received in advance
random 15 real estate enterprises in our province, and 8.87 million yuan of tax evasion
have you encountered this? House is not yet finished, first by real estate developers away. This approach, in addition to the real estate business fast withdrawal of funds, also makes real estate find a way to tax evasion.
in General, the House is not used rent received in advance sector-specific instruments, Enterprise House received in advance are not using their own instruments through collection methods that are not accounted for, report less taxable income.
spot checks found 6 15 real estate enterprise in our province, these enterprises taking unreported income, payments received in advance and additional fees and charges credit card, House arrived for sale outstanding engineering contributions or any other means, not truthfully report and pay tax, resulting in less tax charge 8.82 million Yuan.
provincial Audit Department said that at present, the timely liquidation of tax authorities and relevant enterprises, not even collect and pay taxes in full stock.
evasion 3:N an account
real estate companies to open multiple bank accounts tax evasion, which is common
a real estate company may have several or even dozens of accounts, enterprises have a much longer account of the way fleeing tax evasion problems are quite common.
provincial Audit Department in the province local tax Bureau branch directly under the jurisdiction of district local taxation Bureau, Zhengzhou and spot checks found some real estate enterprises, do not exist in a number of bank card does not report to the competent tax authorities to enable enterprises to bank accounts out of the supervision of the tax authorities.
in accordance with the provisions of the tax law, the tax authorities should taxpayers in the bank accounts opened by regulation. But in the actual implementation, due to tax authorities and financial management have no class action coordination system, causing the tax authorities find it hard to implement this policy in practice.
audit report found that frequent due to the large amount of real estate funds, funds, tax authorities to monitor the implementation of the corporate bank account is not in place, affect the business tax collection and monitoring.