浙江省温岭市地方税务局面对房地产、建筑等大行业主税源滑坡情况,锐意创新,探索营业税征管新路子。创新手段,开源汇流。加强税源监控,把握税收管理主动权。建立房地产、建筑业税收管理台账,以台账记录过程、监控进度,从项目中标、合同订立、款项收取、发票开具、税款入库、工程决算进行全过 Wenling City, Zhejiang Province, the local tax bureau real estate, construction and other major industries tax source landslide situation, keen on innovation, business tax collection and management to explore new ways. Innovative means, open source convergence. We will strengthen monitoring of tax sources and take the initiative in tax administration. The establishment of real estate, construction tax management ledger to record the process of recording accounts to monitor the progress of the project from the successful bidder, the contract concluded, payment received, invoices issued, tax storage, project final accounts were all