Real Estate Tax Inspection Law Enforcement Risk Management Research In Xishuangbanna

With the real estate speculation boom in Xishuangbanna in 2017,the tax revenue of the real estate industry ranked first among all industries in Xishuangbanna from2017 to 2018.Due to the high income and high tax contribution rate of the real estate industry,the real estate industry has become a high-risk industry for evasion,fraud and anti-tax,which has attracted the attention of the tax inspection department of Xishuangbanna.In the process of inspecting real estate enterprises,the tax inspection department is also a process of playing games with its own subject law enforcement risks,real estate enterprises and tax intermediaries and other objects such as law enforcement risks,institutional risks and external environmental risks.the negligence of the tax inspection department in the process of law enforcement is also easy to be failed by real estate enterprises and unable to implement the results of tax inspection.Therefore,the tax inspection department should focus on the real estate industry tax inspection law enforcement risk,in order to effectively reduce and prevent the real estate industry tax inspection law enforcement risk.In this paper,the author uses the case analysis method,because Xishuangbanna A Real Estate Development Co.,Ltd.is typical of the real estate industry in Xishuangbanna,and the risk points produced by the tax inspection department in the process of tax inspection of A Real Estate Development Co.,Ltd.are also typical,so through this case,we can find out the common law enforcement risk points in the tax inspection of the real estate industry.This paper summarizes the causes of law enforcement risks,and on this basis,establishes the risk management model of real estate tax inspection and law enforcement in Xishuangbanna,and puts forward the risk prevention and control strategies suitable for real estate tax inspection in Xishuangbanna.First of all,the author briefly mentions the significance and background of the topic,the research contents and methods and the research trends at home and abroad,and introduces the relevant theories of real estate tax inspection.Then,the authorintroduces the basic situation of the Inspection Bureau of Xishuangbanna tax Bureau and the general situation of real estate tax inspection in Xishuangbanna as well as the achievements of risk management.throughout the whole A real estate company tax inspection case selection,inspection,trial,implementation process put forward the real estate tax inspection law enforcement risk points;Finally,according to the causes of real estate tax inspection law enforcement subject,law enforcement object,law enforcement mechanism and external environment,the author puts forward the strategies to reduce and control the law enforcement risk after establishing the risk management model of real estate tax inspection law enforcement.