厦门市房地产行业企业所得税逃税问题研究(2)

门市房地产行业税收体制尚不完善、房地产行业追求利益最大化等本身因素、有关房地产的规费税收负担重、政府土地财政政策等原因。

第五部分，提出防范和治理房地产行业企业所得税逃税的对策。包括加强房地产开发过程的监控、加强税源的监管、强化税收检查力度、提升房地产行业及中介机构的财务水平、进行纳税宣传等对策。

第六部分，对本文进行结论性总结。

本文主要创新之处在于针对房地产行业企业所得税严重逃税问题，选取厦门市进行个案研究，理论与实践相结合，归纳逃税方式，提出具体的完善对策，以期对完善房地产行业企业所得税制度起到一定的借鉴作用。本文主要不足之处在于由于数据获取难度大，对某些论据的阐述不足，同时由于在实证研究中样本选取代表性可能存在局限，同时由于房地产行业的特殊性与复杂性，再加上企业所得税逃税治理问题涉及到政府、企业、税务体制等各个方面，所要研究的内容广而深，本文仅选取厦门市进行分析，研究视角可能还有待进一步深入和完善。

关键词：房地产行业；企业所得税；逃税

Abstract

With the change of city change rapidly, the real estate investment has become a new growth point of economic development, and with the process of urbanization in Xiamen city development and economic development of Xiamen, to conduct real estate construction and the real estate enterprises more and more, the local government in the attraction also introduced various policies to attract real estate business occupancy, and real estate industry in the city of Xiamen develops very quickly, it provides ample sources of revenue growth, brings the government finance income stabilizes growth, the real estate industry in Xiamen economic and social development status, role increasingly important.

However, the real estate industry vigorous development of tax collection and management to bring new challenges, Xiamen City real estate business tax evasion problem is increasingly serious. Real estate industry is a project to carry out cycle is long, involve management departments, supervision difficulties and sources of potential big industry. From the Xiamen city various government finance income structure, the real estate industry tax revenue increase year by year, but in view of the real estate industry development the state of chaos, the real estate industry enterprise income tax system is not perfect, the enterprise in order to pursue profit maximization, cost of virtual columns, occult sales revenue and third corporate collusion of tax evasion such phenomenon is very serious, plus tax management means lags behind, the tax system vulnerabilities and other problems, led to the government tax revenue outflow.

This study from the Xiamen City real estate industry enterprise income tax evasion, tax evasion, the status of main way and escape phenomenon caused by the impact of the in-depth analysis, in view of the current Xiamen real estate industry serious tax evasion status due to the multiple aspects of the analysis. The article is divided into six parts.

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The first part, introduction. Introduction of the research background, and related domestic and foreign research literatures, the thesis puts forward the research method.

The second part, discussed the real estate industry income tax evasion of enterprises theory. Elaborated the real estate industry enterprise income tax evasion motives -- the hypothesis of economic man, public interests and national tax real estate industry business and commercial interests, the integrity of the real estate industry tax and tax evasion in the interests of the game, at the same time, the real estate industry enterprise income tax evasion were defined, summed up the real estate industry enterprise income tax the characteristics of tax evasion.

The third part, the Xiamen real estate industry enterprises income tax tax evasion status, mode and effect. Brief introduction of Xiamen City, the real estate industry enterprise income tax evasion in serious situation, and summarized including the use of policy and management loopholes, conceal or is little plan income, expenditure of confusion, inflated virtual cost, tax evasion, and expounds the negative effects of tax evasion.

The fourth part, on the Xiamen real estate industry income tax evasion of enterprises and analyzes the reasons of the. This includes Xiamen City real estate industry tax system still is not perfected, the real estate industry in the pursuit of maximizing the benefits of own factors, the real estate fees revenue burden is heavy, government land finance policy and other reasons.

The fifth part, puts forward the prevention and control of the real estate industry income tax evasion of enterprises countermeasures. Include to strengthen the real estate development process of monitoring, to enhance the tax supervision, strengthening tax inspections, enhance the real estate industry and intermediary financial level, tax propaganda and countermeasures.

The sixth part, the conclusion summary.

The main innovation of this thesis lies in the real estate industry enterprise income tax evasion problem seriously, take the city of Xiamen for case study, combining theory with practice, summarized evasion mode, put forward the concrete improvement measures, in order to improve the real estate enterprise income tax

system plays a certain reference role. This article mainly is inadequate because of difficulty of data acquisition, for some arguments on insufficient, at the same time as in an empirical study sample representation may be limited, at the same time as the real estate industry particularity and complexity, plus the income tax evasion of enterprises management issues related to the government, enterprises, tax system and other aspects, the research contents of wide and deep, this paper takes Xiamen city for analysis, research perspective there may be further and perfect.

Keywords:Real estate industry; Enterprise income tax; Tax evasion

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一、导论

（一）选题背景

随着我国市场经济的不断发展，工业化、城镇化的深入推进，及人民收入和生活水平的提高，我国房地产行业得到快速发展。同时可以看到，房地产已成为了我国经济发展的支柱型产业，是拉动我国国民经济发展和增加政府财政收入的最重要行业之一。据财政部提供的相关数据显示，2011年全国财政收入103740亿元，税收收入89720亿元，增长22.6%，非税收入14020亿元，增长41.7%，其中企业所得税16760亿元。同时根据相关报道数据显示，厦门市2011年全年财政收为为651.6亿元，比上年增长了26.2%，但是从其财政收入来源结构来看，其中40%以上为房地产企业缴纳的土地出让金、房产营业税、企业所得税等税费所得，可以说，厦门市财政收入的增加非常依赖于房地产行业的发展，“土地财政”成为了厦门市各级政府财政收入的稳定和重要增长点。

根据调研的资料显示，厦门市税务部门对房地产企业征税所涉及的税费项目多、数额大，一定程度加重了房地产企业的负担。虽然这些年，为了影响中央政府为企业减税的政策号召，一直致力于健全的税收体制改革、优化税收征收结构，但房地产行业税收制度由于其征管涉及的税种多，计算复杂，且房地产行业本身运营方式特殊，工期长，账务处理跨年度，税务机关在房地产行业的税源控管方面还存在着较多的漏洞，这些使得房地产行业的税收征管仍是一个难点。当前，厦门市存在着税务体制不健全、征管体制落后造成大量征税漏洞的现状，一些房地产企业不惜铤而走险，进行偷逃税款。据笔者在厦门市对房地产行业企业所得税逃税情况调查了解到，目前厦门市房地产行业进行逃税现象很普遍，存在逃税企业多、逃税程度严重、逃税金额大和逃税跨年多等特点。

虽然企业所得税的逃税现象严重情况是摆在税收政策部门和税收征管部门面前的一大难题，但是厦门市相关部门目前仍然没有进行足够重视。为了切实有效地加强对房地产行业企业所得税逃税问题的治理，笔者对厦门市房地产行业进行了深入调查，对目前厦门市房地产行业进行逃税的主要手段进行分析总结，为

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