房地工業稅收辦理應向多層監控改變?

　　The real estate industry tax should be to apply to multilayer monitoring change?

　　房地工業作為第三工業的主要組成部分，具有計劃巨大、觸及面廣、事務雜亂和稅收辦理難度大等特色，營改增試點全部推開后，稅務機關需求加強對房地工業的稅收辦理。濟南代辦公司注冊

　　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

　　房地產職業是資金密集型工業，出資的計劃較大，決議了完結稅款的絕對額相對也較大。除渙散建造的單項工程外，多數公司是成片開發，通常選用分期分批、翻滾開發方式，從立項、計劃、征地、開工批閱、建造、竣工交付使用、租售，直到完結出資收回和報答，要跨過幾個年頭，運營工作、出資收回期長。項目開發順暢的小項目有時也不行能在一年內完結從立項到出售清盤。

　　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.

　　事務流程雜亂、經濟往來目標多。房地產公司除了土地和房子開發外，還要建造相應的基礎設備和公共配套設備。房地產公司運營事務閱歷了從征地、拆遷、勘測、規劃、施工、出售到售后服務全過程，觸及很多政府辦理部分、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.

　　財政計算雜亂，收入、本錢難以掌控。房地產職業具有周期長、供給鏈長、地域性強的特色，導致房地產公司開發環節多，結算雜亂;本錢費用支出項目多;運營方式靈活多樣，大多數房地產公司既有修建業，又有加工業、房子出售、物業辦理等，本錢計算雜亂，存在翻滾開發，導致收入本錢難以掌控。

　　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.

　　筆者認為，應從以下幾個方面加強對房地工業稅收的辦理。

　　The author thinks that, from the following several aspects to strengthen the real estate industry tax is dealt with.

　　一是加強政府領導職能。優化房地產社會歸納治稅環境，構成“政府領導、稅務主管、部分合作、社會參加”的新局面，推動房地工業稅收辦理由過后控管向政府主導下的事前、事中、過后多層監控的改變，全部提高房地工業稅收辦理效能。濟南代辦公司注冊

　　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

　　二是加強各部分之間的和諧合作。施行部分聯動，憑借土地批閱環節的辦理，表現建造部分項目監管的職能作用，深化推動國地稅聯合辦稅。整合辦理資本，加強數據信息收集，將房地產項目各個期間歸入項目辦理中，對建造工程各環節施行監控，學習地稅機關的辦理經驗，施行鏈條式的稅源辦理，構成對房地產項目完好的、閉合式辦理體系，全部推動房地產稅收一體化辦理。

　　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.

　　三是職業會集化辦理。將修建業、房地工業一致會集到一個單位辦理，有助于對兩個職業之間的事務串接連通，便于稅務人員了解材料、勞務和出售等各方面的來龍去脈，使稅務人員更容易發現和防止其間的辦理縫隙，便于稅務職業化辦理。

　　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.

　　四是職業標準化辦理。促進修建施工現場的信息化建造，著力增強會計計算的效益與水平，活躍樹立與健全賬務材料的處理體系，加強對有關事務人員的訓練，尤其要加強對增值稅專用發票的開具、認證、獲得和抵扣等一系列環節的標準辦理。

　　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.

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