On The Tax Risk Of Real Estate Enterprises And Its Prevention And Control

With the growing of housing consumption,the public play more and more attention to real estate enterprises,the government's supervision(especially tax supervision)is increasingly normative and strict.For real estate enterprises,the uncertainty of external is increasing,tax risk is expanded.And,the competition of the real estate enterprises is becoming fiercer,it need to strengthen business management,including tax risk management.Under this background,the paper takes the enterprise risk management theory as the base,studies the tax risk of China's real estate enterprises with the ways of theoretical and empirical analysis.First,grounded theory.This part through the real estate enterprise tax risk and its prevention and control of the basic theory of exploration,analysis of the real estate enterprise tax risk prevention and control of the objectives,principles and ways.The second,combined with the actual.This part according to the progress of China's real estate enterprise tax risk prevention legislation,reasonable analysis of the problems in legislation and reveals the current real estate enterprises in China is still facing the tax risk,so as to try to analyze the causes of these tax risks.The third,global local.Although various countries(regions)have formed a variety of real estate tax legislation system due to the historical,political,cultural,economic development and other factors,but in the real estate tax legislation system and the process of the development of the real estate enterprise tax risk prevention and control,in many foreign practices above the same or similar and some common experiences are formed,even represents the trend of the real estate tax legislation and the real estate enterprise tax risk prevention and control of this stage.On the current legislation of China's real estate tax and real estate tax risk prevention and control of the real estate business has a great reference significance.This part of the OECD state of the real estate business tax risk prevention and control of the experience,in order to draw on advanced countries advanced measures and useful experience to lay a good foundation.The last,return to national conditions.Real estate tax law system in China is as domestic tax system and real estate management system changes and gradually formed.Because of the lag of the tax system and the reform of the real estate management system,the current real estate tax law has been a lot of problems.This part in based on the reflection of China's real estate enterprises tax risk prevention and control of legislation and the defects of the system,draw lessons from foreign experience,to the real estate enterprise tax risk prevention mechanism in accordance with the truth of the local exploration.