近年来，在对外商投资房地产 企业征收所得税过程中，出现了两个值得注意的问题：第一、在建时，较差的楼盘欠税难追；第二、落成后，较好的楼盘少税难清。如果税务机关对这些问题不加以分析，并采取相应措施，则难以把握征管工作的重点，难以有效地防止税款流失．也难以达到事 In recent years, there have been two notable problems in the course of levying income tax on real estate enterprises with foreign investment. First, when construction is under way, it is hard to catch up with tax arrears on poor real estate. Secondly, after the completion of the project, it is better to have less real estate Tax difficult to clear. If the tax authorities do not analyze these problems and take corresponding measures, it will be hard to grasp the key points of the collection work and will not be able to effectively prevent the loss of tax revenue. It is difficult to achieve things