内容摘要：

针对外资房地产企业在企业所得税方面特殊的征管方法，本文介绍了外资房地产企业所得税的申报征收方法、应纳（退）税额的计算以及申报表的填写，并对税收征管中存在的问题提出了建议。

关键词：外资房地产　企业所得税　税收征管

abstract：this article introduces some techniques of tax return and collection for income tax concerning foreign-invested real estate enterprises including the calculation of tax payment （or tax rebate） and the way to fill in the declaration form. aiming at issues in income tax administration and collection in this respect, the article also puts forward some policy suggestions.

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