随着我国经济的快速发展和城市化进程的加快,房地产业得到了迅猛发展,在我国产业结构中的位置日渐突出,已成为拉动经济发展的支柱产业和新的税源增长点.但是,由于房地产业生产经营环节多、资金需求量大、开发周期长和财务核算的复杂性,加上房地产业涉及了几乎所有的税种,纳税合规审核的难度较大.%Along with the rapid development of China's economy and the acceleration of urbanization, real estate industry has also got tremendous development. It takes up growing important place in our country's industrial structure, and be-comes the mainstay industry to stimulate economic development and the new point of growth for tax fund. However, be-cause of real estate industry's multiple links in production and management, large amount of capital requirement, long de-velopment cycle and the complexity of financial accounting, in addition that real estate industry almost involves all the tax categories,tax compliance audit in real estate industry is of great difficulty.
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