Author(s)

Mingwei Liang

Corresponding Author

Mingwei Liang

Abstract

Since the real estate enterprise was included in the tax special inspection in 2002, it has been included in the inspection for 12 consecutive years. The inspection of income tax has become the main source of tax collection and inspection by the tax authorities. The audit brings the risk of late payment and administrative punishment to the enterprise. The income tax settlement and payment work is the key link for the tax authorities to check the risk reduction in the future. Through the income tax settlement and payment, the enterprise can correctly understand and adjust the difference between the accounting and tax laws, and adjust the tax according to the provisions and requirements of the tax law to reduce the taxation. Tax risk. This paper discusses several aspects that should be paid attention to in the settlement and settlement of real estate income tax.

Keywords

Real Estate, Tax Settlement and Payment, Risk and Management