Research On The Tax Risk Management Of Evergrande Group

More and more enterprises begin to pay close attention to the tax risk since theexposure of the "Arthur Andersen" scandal and kinds of the emergence of "tax"came out in the domestic, the influence of tax risk on enterprises is becoming larger.Our government has increased the supervision of the tax situation of enterprisesgradually, and tax risk management has become an important content to company’sinternal control especially in recent years. The effective of how to identify the taxrisk for enterprises, assessment and control the risk have become an important workto tax department of an enterprise.Since the tax for Real estate enterprises are huge and related many species, thetax risk management has a certain degree of particularity. This article makes theform by cases to make systematically combing for the Evergrande Group’s tax riskmanagement in order to perfect the tax risk management of Real estate enterprises．Firstly, the article reviewed the theory of tax risk management in abroad andinland, provides a theoretical basis for the case analysis below．Secondly, this paper introduces the present situation of the management ofEvergrande Group, including the current situation of taxes through the managementand its problems in the tax risk management.Finally, the improvement for the risk management model for the EvergrandeGroup is in the form of a case and divided into three parts, the first part is to identifytax risk existing in the enterprise management through the flow chart method, thesecond part is to evaluate tax risk through the combination of tax evaluation andoverall evaluation method, the last part is the assessment of risk control.Based on Evergrande Group as an example of real estate enterprise tax risk inthe research, on the one hand, want to make tax risk management theory to practiceat home and abroad, on the other hand, hope to provide real estate enterprise arelatively complete system of tax risk management in our country, so as toeffectively reduce the tax risk faced by real estate enterprises.