房地产开发企业偷逃税的手法主要是用错误的公式申报、隐瞒收入、虚列成本费用等,其中,有不少具体手法是较为独特的。税务机关应从房地产开发企业的生产经营及会计核算的特殊性出发,促其建账建制,规范会计核算,加强发票管理等以强化税收征管。 Real estate development companies tax evasion approach is mainly to use the wrong formula to declare, conceal income, cost and other costs, including a number of specific practices are more unique. Tax authorities should start from the particularity of the real estate development enterprises’ production and operation and accounting, promote the establishment of accounts, standardize accounting and strengthen invoice management so as to strengthen tax collection and administration.