最近，烟台市牟平区地方税务局根据房产税入库额比往年下降２６％的不正常现象，组织力量对企业房产税进行了一次全面检查，发现企业偷漏房产税现象比较严重，并且手段诡密。通过检查发观企业偷漏房产税主要有以下几种方式： 一是利用时间差进行偷漏税。《税收征管法》规定，纳 Recently, the local tax bureau of Muping District of Yantai City, according to the inventory of real estate tax dropped 26% over the previous year anomalies, the organization of a comprehensive inspection of property taxes and found that the phenomenon of enterprise property tax evasion is more serious, and the means paradoxical dense. By checking the development of enterprises evade property tax mainly in the following ways: First, the use of time difference for tax evasion. “Tax Administration Law” provides that satisfied