@房地产行业，合规管理常见风险一图看懂

Policy Basis - The article references the "Notice on the Issuance of the 'Corporate Income Tax Treatment Measures for Real Estate Development and Operation Businesses'" by the State Administration of Taxation, which outlines the tax treatment for real estate development companies [3][4]. Risk Points - Cost Allocation Errors: There is a risk of incorrect cost allocation and accounting for real estate projects developed in phases, which may lead to improper tax deductions for land costs [3][4]. - Income Recognition Issues: When collaborating with other entities on real estate projects without establishing an independent legal entity, there is a risk of failing to properly declare and pay corporate income tax on the distribution of development products [4]. - Deemed Sales Risks: Using development products to offset material costs, engineering fees, or other expenses may be considered deemed sales, leading to potential tax declaration issues [5]. - Land Value Increment Tax Compliance: There is a risk of failing to declare and pay land value increment tax when development products are used for employee benefits, rewards, or other non-monetary asset exchanges [5]. - Land Value Increment Tax Settlement: Real estate projects that meet the criteria for land value increment tax settlement may face risks if not settled within the required timeframe [5].