随着城镇建设步伐的加快,各地房地产开发企业迅速发展,对房地产开发及建筑安装企业税收征管的任务日益繁重。由于对该行业管理上的陌生,企业所得税日常征管工作的难度加大,存在的问题也较明显。由于房地产开发企业通常是多个项目同时开发或先后滚动开发,其支出的相应费用难以准 With the accelerating pace of urban construction, real estate development enterprises around the rapid development of real estate development and construction and installation of tax collection and management of enterprises increasingly heavy task. Due to the unfamiliar management in the industry, the daily collection of corporate income tax more difficult, the problems are more obvious. As the real estate development enterprises are usually multiple projects developed at the same time or one after another rolling development, the corresponding expenditure of its expenditure is not accurate