Research On Risk Management Based On Tax Compliance Of Real Estate Development Enterprises

The real estate industry as a pillar industry of the national economy,in the economic structure has a pivotal position.The real estate market healthy development of the entire economic and social is very important.However,the development and operation of real estate development enterprises is complicated.There are large business risks,various tax categories,low tax compliance,and many tax risk points.Therefore,this paper carries out the risk management research of the real estate development enterprises which has an important role in promoting the risk management level of taxpayer compliance.Based on the tax authorities,this paper studies the risk management of real estate development enterprises by studying the academic theory of risk management at home and abroad.This paper starts from solving the risk of tax compliance of real estate development enterprises,and builds the risk management mechanism and tax risk analysis model of taxation compliance of real estate development enterprises to enhance the tax risk management level of the tax department,improve the tax compliance of real estate development enterprises,and finally carry out specific Case studies verify their effectiveness.This paper is divided into four chapters:The first chapter is the introduction.First of all,this paper expounds the background and significance of the research on the tax risk compliance of real estate development enterprises,followed by the research on the risk management of tax compliance at home and abroad,and then introduces the research ideas and methods of this paper,and finally puts forward the possible innovations of this paper.The second chapter is the risk analysis of the characteristics of real estate development enterprises and tax compliance.Firstly,it elaborates the development process and operation characteristics of the real estate development enterprise,and then analyzes the risk of tax compliance.The third chapter is to construct the risk management mechanism of the real estate development enterprise to pay tax compliance.The risk management mechanism of real estate development enterprises includes five risk management processes and puts forward the measures of risk management to perfect the tax compliance.In this paper,the tax risk analysis model of real estate development enterprises is constructed,and five data analysis indexes and two audit projects are set up from two perspectives of taxation and finance to carry out tax risk analysis and identification.The fourth chapter is a specific case study.In this paper,taking Pingtan Comprehensive Experimental Area as an example,this paper analyzes the current situation of taxation in real estate industry.Finally,it analyzes the effectiveness of risk management mechanism of real estate development enterprises by case analysis,and improves the tax compliance level of real estate development enterprises.