Study On The Tax Risk Management Of The Real Estate Enterprises Located In The A City

As the real estate price goes higher and the socialist legal system progresses, the government pays more attention to the real estate industry which is regarded as one of the core areas of socialist fairness and justice. Unpredictable changes in the economic situation bring uncertainty in the real estate industry environment. In the same time, tax risks in related industries are also increasing. We must realize that every aspect of a real estate enterprise has corresponding tax-related risks, which requires the real estate enterprises to strengthen the tax risk management system. Considering the huge amount of tax the real estate industry levied by the tax authorities, the economic losses caused by the outbreak of the tax risks are immeasurable. Therefore, the real estate enterprises must take effective measures to manage tax risks in the long term. With the development of modern economy and the related economic restructuring, real estate enterprises are trying to take more effective control of the relevant tax risks. Theoretical research of the tax risk management system is carried out in full swing. Based on the research background, X real estate enterprise located in A city is chosen as the research object to research tax risk management in the real estate industry.Firstly, the paper introduces the risk and risk management together with other related theories, including the definition of risk and risk management. Secondly, the paper introduces tax risk and describes the definition and characteristics of tax risk, macro and micro aspects of the causes of the tax risk and the definition and process of tax risk management, which lay a theoretical basis for the analytical parts in this paper. Then, the paper presents the definition of real estate industry and real estate enterprises, and points out the necessity of tax risk management for the real estate enterprises and a clear relationship between tax risk management and tax planning for the real estate enterprises.Secondly, overall analysis of tax risk management is made for the real estate enterprises, including tax-related aspects, tax-related features, tax-related risk points in every aspect and general tax risk management of real estate companies.In this paper, a more detailed analysis of tax risk management in the real estate enterprises located in A city is made. X listed real estate enterprise, which is one of the top real estate enterprises, located in A city is chosen as the research object to assess the present mechanism of tax risk management. Taken "Tax Risk Management Guidelines for Large Companies (Trial)" as the guiding principle, the paper makes data analysis and researches the possibly existing tax risk points combined with business tax, land value-added tax and enterprise income tax of X enterprise. In this paper, in-depth analysis of external and internal reasons of the tax risk of X enterprise is made and the relevant tax risk management measures are interpreted. The paper, from practice, makes recommendations for the overall tax risk management system of X enterprise, in order to promote the implementation of relevant management activities.Finally, the paper proposes the necessity for X enterprise to build tax risk management system, including construction and improvement of the basic environment of tax risk management, the establishment of the tax risk management objectives, the establishment of tax risk identification and assessment system, the establishment of tax risk early warning system, improvement of tax-related information communication system and the monitoring and improvement of corporate tax risk management.Combined with the overall tax management of A city, X listed real estate enterprise, a more representative of the industry, located in A city is chosen as the research object to analyze so that the content and relevant results have certain universal applicability. On the basis of universal applicability, we can help real estate enterprises to strengthen the tax risk management awareness and improve the ability to identify risks, improve risk management, thereby improving the risk profile. Therefore, the real estate enterprises can better prevent and control tax risk to maximize enterprise value from a point of view of tax management.