The Study Of Tax Planning Risk Of Shenzhen Wanke Real Estate Development Enterprises

With the development and improvement of China’s socialist market economy,business firms which are market economy’s subject is having increasing competitivepressure, especially for the real estate industry which is the pillar industries of thenational economy, while the government has passed and will go on to pass a series oftax policies which had an impact on the development of real estate developmententerprises to control the prices of real estate. Tax expenditures take an important rolein all the expenditure of real estate industry, in general, for real estate, taxexpenditures share of the proportion of income is10%. For developing, more andmore real estate companies carry out tax planning, the purposes of tax planning arelowering taxes and enhancing competitive advantage. At the same time, the risk of taxplanning also should be paid attention in the real estate industry.Under the background described above，in the method of theoretical analysis andcase analysis, the author did a systematic study of tax planning risk of the real estatedevelopment industry. Firstly, the paper summarizes the theoretical overview of taxplanning risk and its management. Secondly, the paper talks about the tax planning ofthe real estate development enterprises in the establishment, development, sale,possession and liquidation phase, analyzing the risk on a variety of tax planning.Thirdly，with Shenzhen Wanke real estate development company as a research subject,the paper talks about the tax planning of A real estate development enterprises in theestablishment, development, sale, possession and liquidation phase, analyzing the riskon a variety of tax planning of company Shenzhen Wanke. At last, the paper providesthe tax planning risk prevention and control measures.Today, there are few case research on tax planning risk, the main purpose of theresearch is hoping that this research can lead to more scholars to do a deepertheoretical analysis and empirical research on tax planning risks, can make real estatecompanies pay more attention to the risk of tax planning, help real estate companiesimplement effective tax planning.