Research On Tax Risk And Audit Countermeasures Of X Real Estate Enterprises Under The Background Of Supply-side Reform

Real estate development industry is an important basic industry in China.It plays an important role in promoting national economic growth.In recent years,with the rapid development of the real estate industry,contradictions and problems have become increasingly prominent.From the beginning of 2015,supply-side reform was formally implemented,including capacity reduction,de-stocking,deleveraging,cost reduction and improving underdeveloped areas,with real estate inventory being the focus of the work,The "supply side" as the core,to control the real estate industry overheating through tax reform,through optimizing the structure of tax system and increase the intensity of tax cuts,to stimulate the real estate industry growth.Taxation is the foundation and pillar of national governance.It is also the main tool of supply-side structural reform.The real estate industry involving a large number of tax,tax policy is also complex,coupled with increasingly fierce competition among the real estate enterprises.Some real estate enterprises adjust the revenue and cost of sales,so as to reduce the payment of tax to provide the conditions,making the tax risk through the whole business process,which is doing nothing positive to the healthy development of the real estate industry.Therefore,it is time to make good use of supervision and promotion of tax audit.The tax audit plays an important role in creating a good fair tax environment,so it is a imminent task to figure out how to make good use of the tax audit to control real estate enterprise tax risk.On the basis of summarizing other scholars ' research on tax audit and tax risk of real estate industry,this paper begins with the relevant theoretical analysis of tax audit,introduces the management characteristics and financial treatment of real estate industry,and at the same time,summarizes the composition of tax source and tax method of real estate enterprises with x real Estate enterprises.According to the financial data of enterprises,this paper analyzes the tax risk,points out the existing tax risks,analyzes the tax-related problems in real estate enterprises at present,and finally puts forward the audit suggestions to improve the real estate tax.It has a certain reference meaning for the state to make the tax policy of real estate industry and improve the model and method of tax audit in real estate industry.