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房地工业税收办理应向多层监控改变?
The real estate industry tax should be to apply to multilayer monitoring change?
房地工业作为第三工业的主要组成部分，具有计划巨大、触及面广、事务杂乱和税收办理难度大等特色，营改增试点全部推开后，税务机关需求加强对房地工业的税收办理。济南代办公司注册
The real estate industry as the main part of the third industry, has a huge plan, wide reach, transaction clutter and tax to deal with difficult characteristics, such as the camp change increases the pilot aside after all, the tax authority needs to strengthen the tax of real estate industry. Jinan company registration agents
房地产职业是资金密集型工业，出资的计划较大，决议了完结税款的绝对额相对也较大。除涣散建造的单项工程外，多数公司是成片开发，通常选用分期分批、翻滚开发方式，从立项、计划、征地、开工批阅、建造、竣工交付使用、租售，直到完结出资收回和报答，要跨过几个年头，运营工作、出资收回期长。项目开发顺畅的小项目有时也不行能在一年内完结从立项到出售清盘。
Real estate profession is capital-intensive industry, capital contribution plan is bigger, the resolution the end tax buy-backs are relatively large. Besides wandering built single items of projects, most of the company is into development, usually chosen by instalments, rolling development way, start from initiation, planning, land expropriation, marking, rental, construction, completion consign is used, until the completion of investment back and return, crossed for several years, operations, contribution to recover period is long. Project development smooth small projects sometimes can not end within a year from project to sell the liquidation.
事务流程杂乱、经济往来目标多。房地产公司除了土地和房子开发外，还要建造相应的基础设备和公共配套设备。房地产公司运营事务阅历了从征地、拆迁、勘测、规划、施工、出售到售后服务全过程，触及很多政府办理部分、公司及自己。
Transaction process and economic ties over the target. In addition to the development of land and house property company, but also to build the corresponding infrastructure and public supporting equipment. The real estate company operating transaction experience from land acquisition, demolition, survey, planning, construction, sale to the whole process of after-sales service, hit a lot of government process part, company and yourself.
财政计算杂乱，收入、本钱难以掌控。房地产职业具有周期长、供给链长、地域性强的特色，导致房地产公司开发环节多，结算杂乱;本钱费用支出项目多;运营方式灵活多样，大多数房地产公司既有修建业，又有加工业、房子出售、物业办理等，本钱计算杂乱，存在翻滚开发，导致收入本钱难以掌控。
Financial accounting, income, capital is difficult to control. Estate career cycle is long, long supply chain and regional characteristics, in real estate companies to develop links, settlement and disorderly; Capital spending projects; Flexible operating mode, both the construction industry, most real estate company and processing industry, house sales, property, such as capital calculation, rolling development, income from capital is difficult to control.
笔者认为，应从以下几个方面加强对房地工业税收的办理。
The author thinks that, from the following several aspects to strengthen the real estate industry tax is dealt with.
一是加强政府领导职能。优化房地产社会归纳治税环境，构成“政府领导、税务主管、部分合作、社会参加”的新局面，推动房地工业税收办理由过后控管向政府主导下的事前、事中、过后多层监控的改变，全部提高房地工业税收办理效能。济南代办公司注册
One is to strengthen government functions. Optimize the environment of real estate society inductive ZhiShui, constitute a "government, the competent, part cooperation, society to participate in" the new situation, to promote the real estate industry tax is dealt with by the control to advance, which is dominated by the government after the matter, after the change of the multi-level monitoring, all increase the efficiency of the real estate industry tax is dealt with. Jinan company registration agents
二是加强各部分之间的和谐合作。施行部分联动，凭借土地批阅环节的办理，表现建造部分项目监管的职能作用，深化推动国地税联合办税。整合办理资本，加强数据信息收集，将房地产项目各个期间归入项目办理中，对建造工程各环节施行监控，学习地税机关的办理经验，施行链条式的税源办理，构成对房地产项目完好的、闭合式办理体系，全部推动房地产税收一体化办理。
The second is to strengthen harmonious cooperation between each part. Part linkage, with land approval link is dealt with, build part of the functions of project supervision, deepen to promote the local joint tax. Data integration for capital, strengthen information collection, the real estate project in each period during project is dealt with in, to execute monitoring all aspects of the construction of the project learning of land tax authorities to deal with experience, implementation of chain type of tax sources, composition of real estate projects in good, close type system, all to promote real estate tax integration.
三是职业会集化办理。将修建业、房地工业一致会集到一个单位办理，有助于对两个职业之间的事务串接连通，便于税务人员了解材料、劳务和出售等各方面的来龙去脉，使税务人员更容易发现和防止其间的办理缝隙，便于税务职业化办理。
Three are professional have to deal with. Will gather in the building industry, the real estate industry is consistent for a unit, help to the transaction list of links between two career, facilitate tax officials understand the materials, labor, and sale and so on various aspects of the story, make it easier for tax officials found and prevent the intervening to deal with aperture, facilitate tax professional to deal with.
四是职业标准化办理。促进修建施工现场的信息化建造，着力增强会计计算的效益与水平，活跃树立与健全账务材料的处理体系，加强对有关事务人员的训练，尤其要加强对增值税专用发票的开具、认证、获得和抵扣等一系列环节的标准办理。
Four is professional standardization is dealt with. Promote the construction of informatization construction of the construction site, focus on enhancing efficiency and level of accounting calculation, active set up and perfect the system of accounting materials processing and strengthen the training of related affairs personnel, especially must strengthen the issue of special invoices for value-added tax, deduction and certification, access to a series of standards for link.