Research On The Tax Internal Control Of Zhong Hai Real Estate Development Company

The real estate industry,which is one of the pillar industries of the whole national economy,After years of rapid development,It has formed a mature operation system and sufficient market competition situation.Real estate and its related industries account for a large proportion of China's GDP,Its development not only affects China's economic stability,but also is one of the important sources of tax revenue.Real estate,as a capital-intensive and labor-intensive industries,its business activities mainly involves the land value-added tax,value-added tax,land use tax,enterprise income tax,deed tax,property tax,stamp duty and other taxes,These taxes,from the perspective of accounting and tax filing,have the characteristics of large volume,complicated calculation and error.At present,the internal control of Chinese real estate companies is not perfect,and various kinds of tax problems emerge.It is urgent to establish a set of effective internal tax control system.This paper uses the theory deduction method,case analysis and financial analysis methods,on the basis of the study and draw lessons from domestic and foreign internal control theory and the tax on the basis of internal control theory,based on the COSO framework,selection of Jinan Zhonghai real estate company as the research object,this paper expounds the related concepts of real estate company internal control,tax,the design principles of internal control,and tax the main content of internal control,use the method of financial analysis,analyzed the Jinan Zhonghai real estate company tax status of internal control,gives the corresponding solutions to problems,and tries to establish an effective internal control system of taxation.Through the research,this paper argues that the main problem of tax internal control of Jinan Zhonghai real estate company is that the internal control environment is not perfect;There may be a case of inflated costs;Invoice management insufficient standard,control activities,in addition the company internal tax communication is not smooth,mainly through the tax concept of internal control to carry out to the entire company,set up the tax administration,strengthen tax talent recruitment and training system,strengthen tax risk control activities,and establish the tax inspection and external systems such as measures to deal with.