Research On The Tax Risk Management System Of Real Estate Enterprise

With the unceasing development of our country market economy and the improvement of the tax law system, the tax risk which developing enterprises will face to is taken more and more seriously, which is especially reflected in our real estate industry which is regarded as the pillar of the economy in our country. There are three tax management features which are detailed and complicated taxes and tax policies, high tax rate and difficult tax management in business process of real estate enterprises. With the addition of the industry characteristics, the long cycle of real estate development enterprise production, complex business, the huge fund pressure and the strong will of delaying paying taxes, which led to the pressure tax risk the real estate industry faces to is far higher than the other general enterprise. It is proved by the constant real estate enterprise tax punishment cases of our country in recent years. Along with the tax collection on real estate enterprise is more and more strict, how to prevent and control the tax risk on real estate development enterprises effectively is taken more and more seriously by collection agencies and tax payers.In2009, state administration of taxation formulated the Advice on Large Enterprises’ Tax Risk Management, which provides good instructions to how to do the enterprise risk management work well for large enterprises. This article constructs the tax risk management system belongs to the real estate enterprise characteristics, based on the real estate development enterprise actual business activities and as the basic principle of the Advice on Large Enterprises’ Tax Risk Management. This paper consists six parts. The preface introduces the background and related review, and describes the research method of this study route and innovation points. Then it introduces the theories of tax risk management in order to build theoretical basis on real estate enterprise tax risk management. The third section analyzes the tax risk factors from inside and outside two aspects, and describes the features of real estate enterprise tax risk management. The fourth part estimates the present situation of our country real estate enterprise tax risk. The fifth section constructs the framework of real estate enterprise tax risk management from the aspect of risk management organization, risk identification and evaluation, risk response and control, information management and communication supervision and improvement. Finally, it provides a summary and outlook. The author expects this article could make the tax risk management of real estate development enterprise perfect, better to prevent and control the tax risks to improve the economic benefit.