分析了房地产行业所得税征收新办法出台的背景,分析了新征收办法对房地产业的影响。一方面,新办法的颁布,对相关收入、费用项目作了更准确的界定,提高征收的科学性,房地产企业的税收遵从成本将降低；另一方面,新办法的颁布,堵塞了征收管理的漏洞,加大房地产企业偷漏税的成本,房地产行业的整体税负水平将有所上升。 The background of the introduction of the new method of income tax collection in the real estate industry is analyzed, and the impact of the new collection method on the real estate industry is analyzed. On the one hand, the promulgation of the new measures has made a more accurate definition of the related income and expenses items and raised the scientific nature of the levy. The tax compliance costs of real estate enterprises will be reduced. On the other hand, the promulgation of the new measures will block the collection of levied Loopholes, increase the cost of real estate business tax evasion, the real estate industry’s overall tax burden will rise.