| With the development of The Times and the progress of the society,the disadvantages of the two tax systems are gradually highlighted.In order to adapt to the development of social economy,China’s industrial institutions should be optimized and the tax burden of enterprises should be reduced.From May 1,2016,The real estate industry,construction industry,financial industry and life service industry will also be included in the pilot scope of replacing the business tax to value-added tax(VAT).The replacement will be rolled out across the whole industry;In addition,it is required to achieve the goal of tax burden reduction without tax increase in all industries that replace business tax with VAT.According to the data showed by the state administration of taxation,in 2016,the target of replacing the business tax with VAT was basically achieved,with a tax reduction of600 billion,and the goal of tax reduction without tax increase was achieved.The overall tax burden of the real estate has also been reduced,however,its tax reduction rate is the lowest compared with that of the financial industry,construction industry and life service industry that replaced the business tax with VAT during the same period.It can be seen that the policy of replacing business tax with VAT has a more far-reaching influence on the real estate industry.Whether real estate enterprises can enjoy policy dividends,deal with the challenges brought by policy changes,and do a good job in preventing tax risks,is a new topic for enterprises.This article takes Y real estate development company as the research object,and adopts methods such as literature review,interview and case analysis to analyze and study the tax risks and tax risk management of Y company after replacing the business tax with value-added tax.Based on the understanding of the financial and tax situation of Y company after its operation and the replacement of business tax with value-added tax,this article analyzes the tax risks of Y company from the aspects of enterprise income tax,value-added tax,land value-added tax and other taxes,and focuses on the analysis of tax risks caused by invoices and tax declaration.When it comes to the source of enterprise tax risks,it is believed that there are internal and external reasons.Internal reasons mainly include that the weak awareness of enterprise tax risk management,low professional quality of financial personnel,lack of enterprise tax risk management mechanism,lack of tax risk information flow and communication mechanism.The main external reasons include that stricter supervision of tax authorities,complex and frequent changes of tax policies,and complex real estate industry.Combined with their own business situation,the article put forward the corresponding countermeasures and suggestions,mainly include that optimization of tax risk management,internal environment and setting up the system of tax risk identification and evaluation and methods,setting up the system of tax risk control and response,and establishing tax information feedback mechanism,establishing the tax monitoring and improving the mechanism of risk management and so on.The research object of this article is Y real estate development company,a local real estate enterprise in g city,Jiangxi province.Its scale is relatively small compared with listed companies and large group companies,but Y real estate agency is the main force of urban construction in g city.In fact,there are many local real estate enterprises similar to Y agency in small and medium-sized cities.What’s more,the problems exposed by Y agency in tax risks and tax risk management is also significant.Based on the research on tax risk management of Y agency after replacing business tax with value-added tax,the article provides a reference for tax risk management of real estate enterprises.The countermeasures proposed by Y company for tax risk management after replacing the business tax with VAT which provide reference for other tax risk management enterprises. |
