Real estate Tax inspection escalation land VAT strict liquidation

BCC network Beijing June 1 News (reporter Tisuping) according to the Voice of China "news in the vertical and horizontal" 7:18 report, just 24 hours ago, the nationwide real estate enterprises tax self-examination work has just ended; 24 hours later today, the national tax inspectors will enter the real estate enterprise fully,　　The tax inspection work of real estate enterprises will also be upgraded to a special inspection stage. Dubbed by the industry as "tax evasion gimmick" of the real estate industry, in the next days will burst what kind of news?　　What is the purpose of tax inspection for real estate? Yesterday, the national tax self-examination for real estate Enterprises announced the end of the work. According to one tax inspector, "real estate companies have no problem paying taxes." "But that doesn't mean it's okay.　　Beijing Yang Shaofeng, general manager of the Quartet real estate brokerage company, said that there are problems in the taxation of real estate enterprises: Reporter: According to you know, every year to find out the problem of many enterprises?　　Yang Shaofeng: Not a few.　　Journalist: Relatively speaking, is it more?　　Yang Shaofeng: Yes. Yang Shaofeng's judgment was confirmed by a tax examiner, he said, the real estate industry is usually self-examination "no problem", special inspectors can find a lot of problems. The real estate enterprise to be included in the special inspection scope, this itself to levy, NA, check three parties are worth thinking and attention. What's more, every year, all the top ten inspection cases reported to the general administration of taxation have never been without real estate enterprises. Yang Shaofeng summed up the real estate industry tax evasion commonly used "four kinds of weapons": Yang Shaofeng: False increase in the cost of construction, such as the package to a construction team I gave him a square meter 1500 dollars or 2000 dollars of the build standard, but I will ask the construction team to open the ticket to me, is in accordance with 2200 or 23,001 square meters to open The second is to increase the price of materials, such as I set the elevator, for example, all down my community 10 million, but I asked each other to report 15 million, he can directly into my cost; the third is through financial processing, such as this year this money has happened, but I do not include this year's finance, transfer to next year　　Fourth means my house I sell is 10 million, I talk with customers, I give him a certain discount, so the invoice is 5 million. Although the annual audit, but for the battle-scarred real estate enterprises can be used to describe the full. However, the most stringent property market regulation of the storm blows, the inspection is doomed to be different from previous years. According to Sheng Chen, vice dean of China Index Research Institute, the State Administration of Taxation recently announced the "land value added tax clearing related issues notice", strict management of land value-added tax seems to be the inspection of the Sword refers to: Sheng Chen: I think it may be mainly for the land value-added tax this piece, before may be prepaid, now may be strictly levied,　　It is based on the difference between the cost of land and the price and then on a progressive basis. This seems to be a tougher management of real estate development companies. The so-called land value-added tax is based on land and ground buildings as a tax target, to increaseThe value of the tax base, and in accordance with the 30% to 60% of the four-level excess progressive tax rate levied, when the developer transfer of real estate to achieve greater value-added, the higher the tax rate, should pay more tax. Sheng Chen said that strengthening the real estate enterprise's land value-added tax levy will certainly crack down on the open business, cover plate, high price to sell the house will: Sheng Chen: It is based on the amount of money you earn, you are earning more money I get more, finally found that you put the price up or the higher the value of the land, it is meaningless, I sell 30,000 and 50,000,　　For developers, the money is the same, improve the part of all taxes, he may not price. Real estate industry is in fact the state administration of taxation issued a number of tax norms documents most of the industry, since 2006 has issued up to more than 10 pieces. The particularity of the real estate industry, usually a project divided into several issues, the standard of each phase of the property is different, at that time, the use of various policies are different, these are to evade tax to provide the soil. Experts estimate that from 2005 to 2009, only the loss of land value-added tax will reach 2.52 trillion yuan. So all kinds of, let Beijing Yang Shaofeng, general manager of the Quartet real estate brokerage company worried about the effectiveness of the audit: Yang Shaofeng: The real estate industry tax inspection has a difficult place?　　Because the real estate involves a very wide, it from the engineering, materials, sales, equipment, such as a series of links, developers often adopt a variety of tax avoidance means, if there is no greater investment time, it is difficult to find the problem. The materialistic nature of the open business encourages them to keep their costs high by means of the hundred-variable approach, but keeps covering up their real profits to avoid paying taxes. But Sheng Chen, vice president of the China Index Research Institute, said that with the reduction of cash transactions, with the increasing rate of network signing, developers want to cheat is not easy: Sheng Chen: Rigidity is mainly from the levy department has no flexibility, such as some local governments will have some relief or something like that,　　The tax evasion is difficult for developers.　　However, two experts agree that in the context of real estate regulation, the real estate industry tax tightening, like the Monkey King on the head of the magic spell to let developers have a headache: Yang Shaofeng: It will be a deterrent to developers, the significance of this deterrent is greater than the actual imposition of the effect.　　Sheng Chen further pointed out that the land value-added tax is very remote from our ordinary people, but for the developers familiar with the tax law, which their hearts know: Sheng Chen: "Only people may not understand, but the relevant developers understand that this is stressful." Some experts believe that the tax inspection storm to real estate enterprises, it is explained that the state through the land value-added tax liquidation to regulate the real estate market is increasingly clear. "New Country 10" and the local rules have all mentioned to increase the land value-added tax liquidation, May 26, the State administration of taxation issued a special "on land value-added tax liquidation of the relevant issues notice." There are comments that the tax will be with the land, credit and other aspects of policy measures, the shapeinto real estate regulation of the "combination of boxing." As for the true effect of the policy, we wait and see.