Research On Tax Risk Management Of Real Estate Enterprises

Over the years,along with the continuous rise of the real estate prices in the key cities of the country,the real estate industry has become the pillar industry of the whole society focusing on the industry and the national economy.Real estate has become a hot topic for the masses.The tax of the real estate industry has gradually become the most important source of financial revenue and the support of growth,which determines the growth rate and direction of the national fiscal revenue.The real estate industry has a higher proportion of tax revenue,and some cities account for nearly 50%.The real estate industry is the industry that involves the most taxes,the most complicated policies and the highest tax burden.The time span of the real estate project,financial accounting complex,difficult points involved in tax,land value-added tax liquidation,corporate income tax and other complex business;real estate finance higher quality of personnel,financial managers generally have four global accounting firms and CPA qualification.As countries continue to increase efforts to control the real estate market,increasing the cost of land,real estate development enterprises for state land value-added tax and income tax of enterprises,and many unfamiliar business tax cadres can not carry out liquidation,resulting in some tax liquidation items in this soil can not be closed,the real estate industry has become a high risk of tax industry.With the completion of "camp to increase",the difficulty of accounting processing is more complex,tax related matters are more diverse,tax risk points are increasing,and the amount of tax involved is huge.Once tax risk occurs,it will bring irreparable losses to the state and enterprises.Therefore,the tax authorities from the perspective of how to use the advanced tax risk management theory and methods,to find out the accurate high tax risk of real estate enterprises,which are targeted to the enterprise tax risk effectively prevention and management,it has become a major issue for the tax authorities to study.