Research On Tax Risk Management System Of L Real Estate Company On The COSO-ERM

With the rapid development of economy,real estate enterprises have become an important pillar industry of China's national economy,which has led to the development of other related industries.With the growth of the real estate industry,the risks of large real estate enterprises are increasing,and tax risks are the most important enterprises risks.Tax authorities have been making large real estate enterprises a key audit object for many years,and the control of tax risks by large real estate enterprises has not been ignored.Based on L real estate companies as the research object,this dissertation aimed at the process of tax and financial data analysis,found that real estate company L have serious tax risk,investigate its reason,because of the lack of a perfect system of tax risk,based on the COSO issued "enterprise risk management integrated framework"(the COSO ERM framework)as the theoretical guidance,L real estate company has designed a set of tax risk management system in conformity with the actual tax management,hoping to earnestly solve the problem of L real estate company's tax risk.The main research contents are as follows:Analyze the purpose and significance of this research,and lay a solid theoretical foundation for the research of this dissertation by studying relevant literature at home and abroad.L real estate company's organizational structure and management mode were analyzed.An investigation on the current situation of enterprise tax risk management,the process of corporate tax risk analysis,again through the tax assessment indicators and methods of the management measures of financial data for quantitative analysis,found the L real estate companies have serious tax risk.By analyzing the causes of tax risks,the root cause of serious tax situation of L real estate company is lack of a complete set of tax risk management system.To study the method theory of COSO-ERM framework,combine the tax risk status of L real estate,and design L real estate company tax risk management system according to the eight elements of COSO-ERM.Then put forward a series of measures to guarantee the smooth operation of the tax risk management system of L real estate company.