Research On Tax Risk Identification Of Real Estate Development Enterprises

Recently, there are more and more cases that some well-known enterprises were sent under serve financial crisis by tax scandal. Therefore, the enterprises tax risk management has been a significant topic for enterprises governance. For real estate industry, the marketing is very active. Because of the rising price of real estate, these real estate enterprises get more public attention, and the government also increased regulation for them. The real estate industry is continuously listed in the special inspection industries by State Administration of Taxation for several years. Under this circumstance, real estate enterprises face more and more tax risk. Meanwhile, real estate development companies face with more intense competition so that they need to strengthen all aspects of management, including tax risk management.Under this background, this paper is based on enterprises risk management theory and takes financial analysis and tax payment evaluation as reference to study the real estate development enterprise tax risk management in our country.Firstly, this paper systematic introduce the basic theory of the tax risk and management, analysis of tax-related background, financial characteristics and tax characteristics in real estate development enterprises, and the necessity of the tax risk management and tax risk identification in the real estate development enterprises. Secondly, through combing real estate development business processes, respectively, from the landing stage, the development stage, the sales stage and liquidation stage, this paper comb tax risk in real estate development enterprise, distinguish the common and important tax risk point, and state the correct solution for each tax risk point by referring to the relevant national policies, which has strong practical significance. Lastly, with learning from the tax assessment method and starting from the point of tax risk identification, this paper comprehensive analysis the existing mainly tax risk area in real estate development enterprises to extract the features to identify specific tax risk, and establish corresponding tax risk identification indexes. By counting indexes to get tax risk score, the tax risk identification model that is suitable in real estate development enterprises can be built, which is strongly operational.Hope this paper could arise more concern about tax risk in real estate development enterprises and attract more scholars to study it. As a result, to help the real estate development enterprises to build effective tax risk management system.