一、房地产企业常见税收问题(一)收入方面主要表现为:1.预售房款未按规定预缴税款,采取各种手段隐瞒或转移预收款收入,达到拖延纳税或不纳税的目的。2.销售收入确认不及时,如对已办妥移交手续,因购房者原因未及时收回房款的,企业往往采取不及时入账的方式推迟收入的确认。3.隐瞒收入,收入计算不准确,表 First, the real estate tax problems common (a) income mainly as follows: 1 pre-sale housing fund fails to advance the provisions of the tax, to take all means to conceal or transfer of receipts in advance, to delay the tax or non-tax purposes. 2. Confirmed sales revenue is not timely, such as the transfer procedures have been completed, due to the reasons for home buyers failed to timely recovery of housing funds, enterprises often take timely manner to deny the recognition of revenue. 3. Conceal income, income calculation is not accurate, the table