Research On Tax Risk Identification And Control Strategy Of A Real Estate Enterprise After"Replace Business Tax With Value-Added Tax”

On May 1,2016,the pilot project of changing business tax to VAT was launched nationwide.All business tax taxpayers in construction,real estate,financial industry and life service industries were included in the pilot project,and VAT was changed from business tax to VAT.The real estate industry studied in this paper is the pillar industry of the national economy,which plays an important role in the stability of the national economy.After the reform and opening up,the real estate industry has developed vigorously.The real estate industry has the characteristics of long investment cycle and complex business process.Since 2002,it has been the focus of special inspection by the State Administration of Taxation for many years.Especially after May 1,2016,the real estate industry is facing greater tax risks.Therefore,the real estate enterprises need to establish a tax risk identification and control system,which is of great significance for enterprises to reduce tax risks.Taxation has an impact on all aspects of real estate enterprises,including investment plans,financing methods and sales of new projects.Therefore,there are certain tax risks at all stages of the enterprise.The A real estate enterprise selected in this paper is a real estate enterprise deeply cultivated in Wuhan,which has a high reputation in Wuhan.It is representative to select the enterprise as a case of tax risk identification and control strategy.Through the analysis of the tax risk of A real estate enterprise,this paper seeks for measures to improve the problem of enterprises,to help them reduce tax risk,reduce the tax cost of enterprises,and enhance the competitiveness of enterprises.China's real estate enterprises have gradually realized the importance of tax risk identification and control within enterprises,but the internal management system of enterprises is not yet mature,and the implementation of tax risk identification and control strategies formulated within enterprises is not satisfactory.Therefore,real estate enterprises should continue to improve the quality of their own tax risk identification and continue to build a sound management system,with the help of scientific data analysis system and calculation indicators,so as to improve the identification effect of enterprise tax risk identification.Taking A real estate enterprise in Wuhan as an example,this paper proves that most of the real estate enterprises in real life have deficiencies in tax risk identification and control,and the problems that A real estate enterprises have in the process of real tax risk management exist universality.This paper summarizes the tax risks of A real estate enterprises mainly for the following three reasons: First,the awareness of tax risk identification within enterprises is weak,which has caused a lot of low-level losses to enterprises.Second,the division of labor among employees is not clear,the division of responsibilities is not clear,and there is no complete tax risk management mechanism within the enterprise.Thirdly,because of the differences between the accounting treatment methods prescribed by the tax law and those prescribed by the accounting law,enterprises will face tax risks.Therefore,the solutions given by this paper to the problems of A real estate enterprises can provide a good reference for other real estate enterprises.