Research On Real Estate Enterprise Tax Planning And Tax Risk Management

Tax planning and tax irsk management is an important source of corecompetitiveness of enterprises. Business of real estate enterpirse is multiple. The macroregulation environment and tax policy of real estate is complicated and vairable. Realestate enterpirse place importance on tax planning for a long time，but make light of taxirsk management, leading to the tax planning、feasibility and quality is not high, whichinlfuence the real estate enterprise long-term sustainable development and the ability ofprotection against the irsk. China’s real estate enterprise needs strengthen tax planningand tax irsk management urgently.This paper begins with the basic theory of tax planning and irsk management.Through the study of existing tax planning theory and practice, it holds that tax planningshould be put forward by the enterprise need as the guidance, take the maximization ofenterprise value as the goal, needs research enterprise internal and external environmentcomprehensively, and take various tax irsk into accountant. Through the study ofexisting risk management theory, it puts forward the tax risk management frameworkand procedures, applies tax irsk management to the tax planning and enterpriseadministration, takes great efforts to make the tax risk can be expected and control, towhich achieve the goal of tax risk management.On the analysis of the real estate life cycle characteristics and main tax risk, in linewith the tax planning and tax irsk management theory, carrying on tax planning andmajor tax related irsk management of the life cycle of real estate, compairng withexamples, from the strategic to tactical and further to technology level, the paperimprove the quality of tax planning and feasibility, making the tax planning and tax riskmanagement optimize enterpirse business performance, for the maximization ofenterprise value goal service.On the basis of investigation and study, the paper selected Qingdao Zhengjian realestate Company in a case study. Taking the cases as the carrier, in line with the existinglaws and regulations, analyzing the business model and trade structure qualitatively andquantitatively, the paper carry on the tax planning comprehensively. Comparing theresults of tax planning before with atfer, analyzing the Company tax risk management2 and tax planning achievements and deifciency, shows the real estate enterprise taxplanning and tax risk management of necessity and feasibility fatherly.At last, summarizing the merits and demerits, the paper puts forward the questionwhich needs further develop and the research, showing the future directions of theresearch.