Case study of real estate tax assessment 1;
A real estate development company in Dalian was established in February 2000 with a registered capital of 30 million yuan, mainly engaged in housing development, sales, leasing, property management and other businesses, and corporate income tax is levied by auditing. Through systematic tax assessment, Dalian Zhongshan Local Taxation Bureau found that the tax situation of a project it developed and operated was abnormal, and then made an assessment and analysis.
Case analysis of real estate tax assessment (Ⅱ);
Real estate co., ltd. development project in 2005? The sales area of Garden Commercial House is 37,906.95 square meters, including 30,964.42 square meters for ordinary houses and 6,942.53 square meters for non-ordinary houses. By the appraisal benchmark date, the project has sold 100%. The sales income of ordinary houses is 64,627135 yuan, and the sales income of non-ordinary houses is 26,962,853 yuan. Relevant normal business taxes and fees have been paid as required. Income tax is levied by the national tax. The company's development projects meet the liquidation conditions of land value-added tax according to regulations. In 2008, an intermediary agency was entrusted to audit its land value-added tax settlement. The verification report shows that the land value-added tax should be paid 12295438+065.5438+0 yuan, and the total tax burden is 1.34%.
Case analysis of real estate tax assessment 3:
A real estate company in XX was established in 1999 with a registered capital of100000 yuan. Registered as a limited liability company, located at 555 Binjiang Avenue. Its main business scope is: real estate development and sales, water and electricity installation, etc. What is the company's development project in 2002? Home, with a construction area of 50,000 square meters, sold well after its completion in 2004. In February 2005, the Municipal Inspection Bureau joined the company, right? The tax of the native land has been liquidated, and all the current tax applications have been put into storage. In 2006, the commercial and residential buildings and facades developed by the company were in the final stage, and the sales volume plummeted. In 2006, the book sales amount was 2,362,095.2 yuan, and the local tax revenue was 300,585.4 yuan.
Case analysis of real estate tax assessment 4:
A building materials market development co., ltd in Yunxi county, Hubei province is a real estate development enterprise engaged in the development of commercial housing market. Founded in May, 2005, with independent accounting, the registered capital is 3 million yuan, and there are 14 employees. Enterprise income tax is collected by the national tax department, and the gross profit margin of pre-sale income is 65,438+05%.
In May, 2007, the Tax Source Management Section of Yunxi County State Taxation Bureau conducted a tax assessment on the real estate development enterprises after the enterprise income tax was settled according to the requirements of the higher authorities. In the process of inspection and analysis, the tax administrator saw that the commercial housing project being developed by a building materials market development co., Ltd. was progressing rapidly and the enterprise income tax had not been put into storage, so he included the company in the tax assessment object.
People who have read the case analysis of real estate tax assessment also like to see:
1. tax business training experience
2. The practice of tax planning of real estate development enterprises.