Tax Risk Assessment Of A Real Estate Company Based On Taxation

In recent years,along with the rapid growth of China's national economy and the deepening of the urbanization process,the real estate industry,as one of the pillar industries of the national economy,has also achieved rapid development.The resulting real estate industry taxation has also become an important part of revenue sources and income highlights for local taxation authorities.While the real estate industry makes significant contributions to the national economy and national tax revenues,due to the special nature of the entire real estate industry,it has a long construction period,involves many links,has obvious capital-intensive features,has a complex accounting process,and has a large difference in taxation.Such characteristics of the industry,and there has been a large body of taxation in the real estate industry,but at the same time the phenomenon of tax losses is also very serious.This has caused the tax authorities at all levels to attach great importance to and think about it.As a highly concentrated tax risk industry,it involves complicated accounting procedures and tax reporting procedures.In the daily tax collection and management,how to improve the tax supervision and management of many real estate companies with high quality and efficiency,conduct prompt investigation and identification of potential tax-related risks,advance early warnings and discover the most likely to occur in real estate companies Tax risks,and the scientific and orderly identification of these risk points,and then systematically sort out and analyze,and formulate tax-related risk prevention measures in a targeted way,so as to maximize the control of the real estate industry may exist in the various types of taxes Risk,and through a certain punishment mechanism to improve the industry's overall tax compliance,has become a hot spot in the current taxation of the real estate industry is very worthwhile to explore.This article draws lessons from the tax risk management and control theories that have been proposed for many years and the taxpayer's tax compliance theory,and systematically dissects the forms and causes of the tax risk points commonly existing in the real estate industry,especially through the collection and induction of tax-related data.The identification and analysis of tax-related risk points,the assessment and ranking of tax risk levels,and the management and control measures for tax-related risk points are described in detail in the tax risk assessment process of the real estate industry.In the case analysis,through the introduction of the analysis and interpretation of the entire process of the A real estate company from the results of the business results to the performance of the financial indicators,the practicality and operability of the tax-related risk assessment process in the real estate industry are verified,and this is illustrated from the application level.A risk assessment process can quickly identify the tax risk points that are common to taxpayers in the industry,further evaluate and filter risk points,and rank them according to different risk levels.Finally,it can improve the efficiency of tax administration and timely resolve The level of law enforcement in the regulatory authorities has reached a new level.It is expected that this article can make some contribution to the tax department's efforts to strengthen research on taxation management related aspects of the real estate industry.