Study On Tax Risk Management Of The M Real Estate Company

In recent years, with the housing prices rising continuously, the public take moreconcern about the real estate market. Meanwhile, due to the changes in the economicenvironment and the uncertainty in external environment of the real estate businessincreasing, enterprise tax risk is growing, which requires real estate companies strengthentheir business management. Because the factures of real estate enterprises are differentfrom other types of businesses, every parts of real estate companies’ business processinvolve tax related activities. Once the tax risk outbreaks, enterprises will suffer moresevere consequences. We must take effective tax risk management as soon as possible.With the tax authorities increasing the level of their work and the implement of "tax riskmanagement guidelines for big enterprises(for Trial Implementation)", many scholarsbegin to study tax risk management. How to carry out effective tax risk management inreal estate enterprises also attracts the attention of people from all walks of life.With risk and risk management theory, this article combines our corporate tax riskcharacteristics with features of the real estate business, focusing on M’s case, to analyzerelated theory and record. The whole article, on the basis of analysis of the real estatebusiness tax risk management, exploring the causes of M company tax risks, riskmanagement status and other content, proposes to build the tax risk management system inM company to promote the tax risk management. The author expects this article couldmake contribution to the study of real estate enterprises’ tax risk management.