A Research On Analyze And Deal With Tax Risk For Real Estate Developer

In recent years,with the real estate market improving and the housing prices rising,the public take more concern about the real estate market.The real estate industry is usually considered to be high investment,high income,but it's also high risk.Real estate project development has a long and many links investment cycle,and it involves a wide range of policies.It also covers various taxes,and complex to accounting.So,it's a industry that tax risk is very easy to appear.On May 1st,2016,Real estate has been included in the plan that BT reforms to VAT,if real estate developer can't sufficient understanding and controlling the tax policy,the tax burden may increasing,also may Assume more tax risk due to Paying less taxes.Therefore,to strengthen the tax risk and countermeasures research of the real estate industry can provide theoretical basis for real estate enterprises,it also provide reference for its response to the corresponding tax risk.Thesis content is based on analyze and deal with tax risk for real estate developer.It summarized the research status about the tax risk domestic and abroad,and also discusses the accounting and management characteristics of the real estate industry.Then,this paper discusses the tax burden and tax risk on each kind of taxes,like VAT and enterprise income tax.Next,it takes the representative S Real Estate Company's Huating project as an example,probes into the practice of tax risk,including Urban Land Used Tax,Real Estate Tax,Contract Tax and other taxes' paying less risk,and paying more risk of land appreciation tax.The analyzing on influence of different cost allocation methods about S company's Land Appreciation Tax liquidation is emphatically in this paper.The analyzing included allocation methods about land costs,real estate development and costs between sold and unsold.All of this provides S company a full range of Suggestions for tax risk.Finally,thesis presents response in advance is more effective than in progress,which is same with other company.For all,thesis is has reference value and significance for the real estate industry.