近几年来各地房地产开发企业偷漏税情况日益严重,在涉税案件数量、案件发生率、查补税款上都有明显增加。从许许多多的涉税案例看,房地产开发企业偷漏税情况严重有其深刻的主客观原因: 一是现行税收体制难以适应房地产开发快速发展的变化:税 In recent years, the real estate development enterprises around the increasingly fierce tax evasion, the number of tax cases, the incidence of cases, check the tax has increased significantly. Judging from many tax-related cases, the real estate development enterprises have serious subjective and objective reasons for the serious situation of tax evasion: First, the current tax system is difficult to adapt to the rapid development of real estate development: tax