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近几年,随着改革开放的深入,甘肃省部分房地产开发企业的发展很快,取得了一定的经济效益和社会效益。但也有部分企业由于发展方向不对路,管理不善,存在一些问题:(一)注册资金到位不足,造成经营资金困难。据调查,一些企业注册资金不到位较普遍,尤其是合资企业、外资企业到位率更低,不到位率为64％。有的企业在注册登记时,上级主管部门资金足额投入,但待验资后又全部抽回。还有的企业就根本不具备成立条件,也未经验资,导致名存实亡。(二)开发企业拖欠税款严重。有的企业将已售房款长期挂帐不转销售,以拖延上交税款。据调查,某市的9户企业,应转未转销售的有2000余万元,另一市有6户企业仅1994年帐面反映未交税款
In recent years, along with the deepening of reform and opening up, some real estate development enterprises in Gansu Province have developed rapidly and achieved certain economic and social benefits. However, some enterprises still have some problems due to the improper development and poor management. (1) Insufficient registered capital has caused difficulties in operating funds. According to the survey, some enterprises registered capital is not in place more common, especially joint ventures, foreign-funded enterprises in place lower rate, not in place for 64%. Some enterprises in the registration, the higher authorities in full funding funds, but to be capitalized and then fully withdrawn. There are companies that simply do not have the conditions for the establishment, but also without experience, resulting in name only. (II) Development enterprises have serious defaults in taxes. Some enterprises will be selling long-term housing loans do not turn sales to delay payment of taxes. According to the survey, a city of 9 enterprises, should be transferred to non-sales of more than 2000 million, another city has 6 companies only 1994 accounts reflect the tax unpaid