Research Risk Management On The Corporate Income Tax Of Chongqing DX Company

Along with our country government to reform the economy,urban development in the reform,accelerating urbanization process,real estate development industry got rapid development,and thus to promote the development of real estate related industries and the increase of GDP,for the real estate industry has brought a new round of development opportunities.As house prices rising,and the housing price has become an important standard is about people's livelihood,the government attaches great importance to the real estate industry development,and put it as the main areas of the people's livelihood construction,real estate industry started under the influence of economic,also to the real estate industry development belt come some uncertain factors.However,because real estate is a special industry,its tax problem is more complicated,the enterprise income tax of real estate risk points more and more,from the real estate industry property,real estate development of leaves and each link has a corresponding enterprise income tax risk points so that the real estate industry needs to strengthen the construction of tax system.And because of large capital investment in the real estate industry,so the industry's tax burden is bigger also,if the risk in the income tax,will credit and economic losses to the enterprise brought great influence,so the risk of real estate enterprise income tax the need for effective management,to minimize the probability of occurrence of a risk.Therefore,many scholars put forward the corresponding risk control theory,the real estate enterprises are also on the control of income tax has obtained certain result,therefore,the theoretical research of enterprise income tax risk management system should be promoted.This article is in such an environment,the real estate enterprises in Chongqing DX company as an example,enterprises,the author analyzes and researches on how to prevent the risk.Based on the real estate enterprise tax risk management as the breakthrough point,through the analysis of Chongqing some real estate enterprises,puts forward the tax risk management system.And the state administration of taxation of corporate risk management file for the guidelines,based on the related data analysis and research of enterprise income tax DX company possible tax risk points,this article applies the relevant theories of risk management,combining with the relevant tax assessment indicators,from the enterprise income tax of DX company,the present situation of the enterprise income tax risk and identification of DX company were studied.First of all,the research on the background and the research significance,the status quo of domestic and international research overview,the paper's main content and research methods of main framework of the paper and corresponding research the technical route and so on.Second,expounds the risk management theory of enterprise income tax,mainly for risk management were summarized,and defined the corresponding concepts,tax risk management theory and the theory of enterprise income tax risk management,etc.Then,in chapter two,the DX company enterprise income tax system,tax risk identification and risk management in detail in this paper,the cause analysis.The article mainly discusses the DX company risk causes and problems existing in the enterprise income tax,and through the analysis of enterprise income tax risk points,find the DX company enterprise income tax risk management problems.Finally,the article points out that the company needs to establish the tax risk management system of Chongqing,the concrete can be from the enterprise income tax of environmental risk management of construction,enterprise income tax,enterprise income tax of the definition of the goal of risk assessment and recognition,the enterprise income tax risk early warning and the improvement of tax-related information communication system,as well as the supervision of enterprise income tax and so on.For example,in this article the author is DX company listed company as the main object of study,so the analysis results have certain representativeness.In can be universally applicable cases,can promote the real estate enterprise risk management consciousness,to improve enterprise income tax risk identification ability,in order to maintain a high quality of enterprise management level,to reverse the current situation of the enterprise income tax risk probability is bigger,the implementation of enterprise income tax risk control and prevention,promote enterprise income tax risk can be effectively controlled,in order to realize the scientific regulation of enterprise income tax,reduce the corporate tax cuts.