房地产业税收存在的问题□白鹭日前，福鼎市地税局城关分局对市区部分房地产业的税收管征情况进行了专项检查，发现普遍存在以下几个问题：（１）未签订房产转让合同或协议但已预收帐款未按规定申报纳税；（２）转让土地使用权，销售不动产取得收入直接冲减“预提费用”科... Real estate tax problems □ Egret Recently, Funding City Local Taxation Bureau Shuguan Branch of some urban real estate tax administration conducted a special inspection and found the following problems: (1) did not sign the real estate transfer contract or Agreement but the advance accounts have not yet declared tax returns; (2) the transfer of land use rights, sales of real estate income directly offset “accrued expenses” Section ...