摘要
房地产行业所得税征收新办法引起社会关注,本文分析了房地产行业所得税征收新办法出台的背景,分析了新征收办法对房地产业的影响。一方面,新办法的颁布,对相关收入、费用项目作了更准确的界定,提高征收的科学性,房地产企业的税收遵从成本将降低;另一方面,新办法的颁布,堵塞了征收管理的漏洞,加大了房地产企业偷漏税的成本,房地产行业的整体税负水平将有所上升。
The new method of income tax collection on the real estate industry had aroused high concerns. People wanted to know the backgrounds of the new institutions and the effects. On the one hand, With the implementing the new approach. The more accurable definition of relative items such as income and cost, will improve the scientific of the tax collecting, and the real estate firms' tax compliance costs will be decreased: On the other hand, with the smoothing of tax shelters and improving the costs of tax evasions. the total tax burdens of the real estate industry will be increased.
出处
《山西财政税务专科学校学报》
2006年第4期31-34,共4页
Journal of Shanxi Finance & Taxation College
关键词
房地产
所得税
关联交易
real estate
income tax
affiliated transactions