2, the establishment of real estate enterprise management ledger. Fully reflect the basic situation of enterprise development projects, including total investment, development area, development time, start-up time, expected completion time, construction unit, etc. ; According to the general plan approved by the planning department, the development product filing ledger is made, and the construction, sales and storage of each set of development products are recorded door by door. After the pre-sale begins, the enterprise must declare to the tax authorities at the time of declaration, and control the housing.
3, strict policy boundaries, strengthen cost management. The general principle is that in strict accordance with the requirements of the tax law, costs and expenses must be true and legal. The legitimacy of expenditure vouchers is the primary premise, so we should pay more attention to examining the authenticity of expenditure and prevent the occurrence of false opening, proxy opening and artificially increasing costs and expenses. Grasp several key points: First, accurately carry forward the cost according to the principle of revenue-cost ratio, and require enterprises to share and calculate the taxable cost of different types of developed products according to the average sales price ratio of different developed products on the basis of confirming the cost by stages according to the construction period, so that the profits can be evenly distributed among the developed products with different prices; Two, audit the cost of the project over budget enterprises, must provide the change contract signed by both parties, explain the reasons for the change, whether it is within a reasonable range. If there is no change in the contract, the completion acceptance report will be provided directly, and the tax authorities have the right to directly verify the taxable cost according to the industry standard; The third is the audit of the authenticity of construction project expenditure, focusing on the audit of civil engineering cost and supporting engineering cost, referring to the local engineering cost guidance price, checking the enterprise construction and installation engineering contract, and calculating whether the cost level is true and reasonable. If the difference is too large, the enterprise must be required to explain the reasons for exceeding the standard.
4. Strengthen cooperation with relevant departments. Increase the exchange of real estate development information with land, construction, planning, housing management and other departments; Strive for government support, hold regular joint working meetings on real estate management, coordinate real estate enterprises and project management, strengthen daily information exchange and notification, and form an effective tax source control system;
5. Pay attention to the key links of real estate development. Pay attention to several key links of development from the beginning of project establishment: project establishment, project establishment, phased construction, completion acceptance, opening sales and liquidation. Grasp the time of each link of real estate enterprises, take timely management measures for each link, especially seize the carry-over link from pre-sale to sales, verify the completion time on the spot, and carry forward sales and costs in time.