Study On Tax Risk Management Of Real Estate Enterprises Under The Mode Of The Third Phase Of Gold Tax

In the past decade,with the rapid development of the market economy,the real estate industry has also developed rapidly.The real estate industry has become an important part of our national economic system.The growth rate of several major taxes levied by real estate has far exceeded that of other taxes,and the real estate industry has become an important source and main growth point of local taxation.The characteristics of dispersive income and strong concealment lead to the problems of repeated taxation and unfair tax burden,frequent leakage of revenue and serious loss of tax.It is a key industry in tax supervision and control of tax departments.Especially in the environment of "Golden tax Phase III",because tax departments obtain tax information more conveniently and in a timely manner,the management of taxpayers is more scientific and reasonable.If the real estate enterprises can not do the accounting according to the requirements of the tax authorities and deal with the tax business well,under the strong risk identification function of "the third period of gold tax" system,there will be a large tax risk.As the "Peking University gate" in chongqing,district D is speeding up the transformation from traditional agricultural county to strong economic zone.Real estate tax has been occupying an important share in the tax structure.However,with the construction and improvement of the tax collection and management system of the "golden tax period",the tax administration will become increasingly specialized,informationized and refined,and the tax risks of the real estate industry will become more and more prominent.Based on D area after analyzing the real estate industry development situation and the tax situation tease out in different links of real estate development mainly exist in the income accounting,cost accounting distortion is not allowed,financial professional level is not high,gold three period in knowledge,income,cost is not required to carry forward,invoice amount and the amount of tax declaration issued by inconsistent,lack of personal income tax withholding,not by the regulation risk problems of housing land registration information,and according to these outstanding tax risk from two aspects of internal cause and external cause analysis of risk factors,external causes mainly include:the particularity and complexity of real estate development business activities;The multiplicity and complexity of real estate tax system;The defects of tax administration mechanism are mainly due to the weak awareness of tax risks.The internal controlmechanism of enterprise tax risks is deficient and the tax risk management system is not perfect;The financial personnel are not familiar with the "golden tax three period" system;Low quality of accounting and non-standard invoice management;Insufficient communication between tax enterprises.According to the cause analysis,this paper puts forward the reasonable suggestion of how to manage the tax risk management of real estate enterprises under the "golden tax three period",namely,to set up and raise the awareness of tax risks of real estate enterprises;Improve the tax risk management system of real estate enterprises;Establishing a complete internal control mechanism of tax risks for real estate enterprises;Pay more attention to strengthen the management of invoices and tax receipts;To enhance the finance and taxation expertise of real estate finance personnel;Strengthen internal and external communication of real estate enterprises;Strictly comply with the three requirements of the golden tax to regulate the tax operation;Attention should be paid to maintaining a balanced corporate tax burden.Strive to through the study of this article,on the gold 3 phase of the new collection and management mode in the real estate industry tax risk management,promote the sustainable healthy development of industry,to stabilize the real estate market in our country puts forward useful insights.