The nature of real estate business is prolonged, the annual revenue is concentrated in the year of completion of the project, real estate products of great value, long time completion, but the provision is based on the original term and be  unreckoned the extension of debt between the parties cause difficulties for businesses.

On the other hand, in the field of budget collection, the real estate business field is considered as a special entity and must fulfill the obligation to pay VAT and CIT before recognizing revenue. The recovery of debt when entities who owe the business escape, so the business can not make a record of debt comparison, when determining the cost of EIT, the business has to eliminate this cost that is unreasonable.

Accordingly, according to the current regulations, the recognition of turnover to realize profit of shareholders is not carried out simultaneously at the same time the State collects tax.