Tax Risks Identification And Response On The Corporate Tax Of Real Estate Enterprises

As a basic,leading and pillar industry of the national economy,the real estate industry started in the 1980s.After nearly 40 years of development,the real estate market has become more and more mature.Real estate industry plays an important role in the national economy.In 2017,one seventh of China's GDP came from real estate enterprises.Compared with other types of enterprises,real estate enterprises have a high tax revenue,which accounts for a large proportion of China's fiscal revenue and makes a great contribution to China's fiscal revenue.Corporate tax of real estate enterprises involves every link of production and operation of enterprises,which requires high professional accomplishment of accounting personnel.On the other hand,the provisions of our country on the exchange and payment policy of income tax are complex,and the relevant tax laws are constantly changing,which makes the tax risk of enterprise income tax become the most important tax risk of real estate enterprises.With the increasing income of real estate enterprises,the assessment and management of enterprise income tax payment of real estate enterprises by tax authorities is becoming more and more stringent.In order to further promote the tax assessment of enterprise income tax and improve the management level of enterprise income tax sources,the state tax authorities have designed a series of tax assessment indicators and commonly used early warning values.The tax risks and hazards of enterprise income tax are constantly magnified.However,there is little awareness of tax risk in enterprises.These factors make the tax risk of real estate enterprises increase continuously.For a long time,scholars at home and abroad have studied the tax risk of enterprises.There are many studies on the tax risk of enterprise income tax and the tax risk of real estate enterprises,but there are still some deficiencies in the subject of combining the two.This paper mainly focuses on theoretical knowledge,supplemented by cases to gradually analyze the identification and response of income tax risk of real estate enterprises,which has great practical significance.At the beginning,the paper puts forward the background and significance of the research,and expounds the main research contents and research methods.Then it introduces the definition of the concept of real estate enterprise income tax and the general situation of the development of enterprise income tax,emphatically expounds the tax risk points of real estate enterprises related to enterprise income tax and the causes of these problems.On this basis,three common tax risk identification methods are given,and the identification path of tax risk of real estate enterprise income tax is put forward,which can be used as a reference for case analysis.In the case part of this paper,an ordinary listed real estate company M enterprise is selected to identify the income tax risk of real estate enterprises from two perspectives of non-financial tax risk and financial tax risk.This paper starts with the analysis of the financial data of the case and combines with the analysis of the risk identification index involved in the tax inspection,so as to preliminarily determine the tax risk point of the enterprise.On this basis,compared with the normal index value,combined with the risk assessment theory,this paper briefly analyzed the tax risks faced by enterprises,and then combined with the relevant information,obtained the main reasons for these tax risks of M enterprises,and put forward some guiding suggestions on how to reduce the tax risks of enterprise income tax.The last part of the article summarizes the aforementioned contents and forms a set of measures to deal with the tax risk of enterprise income tax applicable to ordinary real estate enterprises.It helps real estate enterprises to improve the risk identification ability of enterprise income tax,enhance the awareness of enterprise income tax risk management,and reduce the probability of occurrence of enterprise income tax risk.