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改革开放后,国民经济快速发展,中国城市化的速度稳步增长,建筑面积也不断增大。随着房地产行业的迅猛发展,物业服务行业作为城市化和市场经济发展的产物,从无到有,不断壮大,物业服务行业的营业税收入也成为国家税收的重要组成部分。本调研报告按照提出问题、分析问题和解决问题的基本思路对辽宁丹东的几家物业服务公司涉税问题展开调研。报告从分析物业收入入手,通过对物业公司的实地调查,发现其在纳税方面、票据管理使用、费用收取等方面存在一些问题,并进而针对问题存在的原因提出了规范使用发票,加强日常管理等解决对策。
After the reform and opening up, the rapid development of national economy, the steady growth of China’s urbanization, construction area is also increasing. With the rapid development of the real estate industry, as a product of the urbanization and market economy development, the real estate service industry grows from nothing to become a vital part of the tax revenue of the real estate service industry. According to the basic idea of asking questions, analyzing problems and solving problems, this research report investigates the tax-related issues of several property service companies in Dandong, Liaoning Province. The report starts with analyzing the income of the property, and through the field investigation of the property company, finds that there are some problems in the aspects of tax payment, administration of bills, fees collection and so on. And then, it proposes that the invoices should be regulated and daily management be strengthened according to the reasons of the problems solutions.