Study On Tax Risk Analysis Of Listed Real Estate Enterprises

In the face of CCTV exposure of listed real estate companies in the daily operation of the existing problems to avoid paying huge amounts of land value-added tax, corporate income tax and other tax issues, increasing public concern for the real estate enterprises, the government is to further strengthen the supervision of real estate enterprises above the city as the representative of the real estate industry. With the increase of the real estate market uncertainty of external environment, the tax risk issues become more prominent.In this background, this paper based on the theory of financial analysis and risk management theory, the theoretical research and empirical analysis method of combining the listed real estate companies on China’s tax risk problemFirst of all, a comprehensive introduction to the basic theory of tax risk management of real estate enterprises, points out the tax risk and its management of the definition, characteristics, objectives, and metricsSecondly, through the comparison and trend of tax system analysis, comparative method of identification, assessed the risk of Listed Companies in real estate taxes and the overall tax burden of tax. The results show that, there are small business tax law risk of listed real estate enterprises; There is a big land value-added tax and enterprise income tax burden and tax law risk for listed real estate enterprises.Again, multivariate linear regression analysis was used to study the listed real estate enterprises of the whole tax risk and asset returns, asset-liability ratio, total assets turnover and the correlation of capital intensity.Regression analysis showed that, the listed real estate enterprise tax risk and rate of return on assets, total assets turnover rate was significantly positively correlated, in accordance with the relevant theory; and the rate of assets and liabilities of the correlation is not significant, capital intensity has significant correlation, does not comply with the relevant theory, and the results were analyzed.Finally, on the basis of the empirical results, related suggestions are put forward to the tax risk prevention and control of listed real estate companies.I hope this paper can be concerned more and more scholars attention to the listed real estate enterprise tax risk and the empirical analysis, as represented by the listed real estate enterprises of large companies to build effective tax risk management system for reference.