Research On Tax Risk Assessment Of Real Estate Enterprises

Over the years,with the rise of real estate prices and the acceleration of the urbanization process,real estate development prospects are good,the real estate industry has become our country's key concern and contribution to GDP industry.The rapid development of the real estate industry has brought us enormous room for development,which has boosted the development of related industries in the upper and lower reaches,driven economic progress,promoted employment and increased national income.At the same time,the tax revenue of real estate industry accounts for more and more of the total tax revenue of the country.Although the real estate industry has brought taxes,driven the economy,and promoted employment,many characteristics of the real estate industry have brought many risks to accounting and tax payment.For example,the real estate industry has a large scale,long capital turnover cycle,the entire industry involved in a wide range of fields and so on.It can be said that real estate industry is a highly concentrated tax risk industry,and with the development and growth of real estate industry,the tax risks involved are becoming more and more complex.Tax risk will affect the development of enterprises,resulting in the loss of national taxes,and even cause national economic turmoil.Then,through the prior identification of various tax risks of real estate enterprises,and then systematically classification and analysis,it has become an important magic weapon to deal with and prevent tax risks.Effective identification,assessment and ranking,and proposed countermeasures,to maximize the control of real estate enterprises may occur tax risk,enhance the overall tax compliance and quality of the industry,so as to reduce the incidence of tax risk.From the perspective of taxation,this paper takes tax risk theory and tax compliance theory as the starting point of the study,and analyzes the performance and causes of common tax risk points in the real estate industry.By introducing the actual case of X real estate enterprises,the tax risk assessment is made by X real estate enterprises.In the case analysis,we must be risk-oriented,combine risk identification indicators and case analysis,and identify the risk points that exist in enterprises efficiently,and according to the degree of impact of risk points on tax revenue.The risk points are divided into three levels: low,medium,and high,and the corresponding adjustments are made to the undercounting of income,and thecorresponding adjustments to the overcounting of costs are made to avoid tax risks and improve the quality and efficiency of tax collection.Through the case analysis of X real estate enterprises,the practicality and operability of tax risk assessment of real estate industry is verified,especially in the collection of tax-related data and the identification of tax risk.In the case analysis,it is explained that the tax risk assessment of the real estate industry can quickly and effectively identify the possible tax-related risk points of taxpayers in this industry,and by evaluating and filtering the risk points,they are ranked according to different risk levels.Finally,we can improve the tax collection and administration of real estate industry.