The Construction Of Tax Internal Control For Real Estate Enterprises Based On Internal Control

In recent years, most of the modern enterprises have fully realized the importance of the Internal Control and increasing attention to building the internal control system for its own. But the tax of internal control, as one of the most component of internal control, has not get attention. The revenue not only plays an important part in promoting the national economic development, but also help enterprises enhance their competitive and increase their economic benefit. The real estate enterprises, as the pillar industry of national economy are generally considered to be an industry that has serious tax evasion behavior and relatively higher tax planning risk. Annually, the real estate industry had been regarded as a special subject in Tax Check form 2002 for 10 years, and it is the also an industry that be carried out intensive national macro-control. Among them, the tax macro control in the estate enterprises is more frequent. To cope with the changing tax environment and strength the awareness of avoiding tax risk. The enterprise must build useful and complete tax internal control for its own and make it serve for the maximization of enterprise values. And it should be integrated with the whole internal control system.This article’s study samples are 115 A shares of listing corporations from Shandong province. On the basic of analysis the annual report and self-evaluation report on internal control of the study samples, and form the point of five elements of internal control, find the influenting factors which affect the quality of internal control information. This article build five hypothesis:(1) stock proportion of mangers (2) internal risk assessment system (3) the separation of incompatible duties (4)complete information communication channels (5) the proportion of financially literate of all the internal auditors. Through empirical analysis, find the relationship between them. According the result analysis, discuss how to build the tax internal control system for real estate enterprises and propose relevant suggestions.