Research On Tax Risk Management Of Runxin Company Under The Background Of Replacing Business Tax With VAT

The real estate industry plays an important role in China's macro-economy and belongs to the concentration of wealth.Meanwhile.with its high operating income and tax cost,its special nature,Real estate vocation has becomes the disaster zone of tax risk,and became the key object of taxation check.Recently,tax authority is perfecting tax risk management system to closing tax loopholes.The research on tax risk of real estate enterprise in China is still at an early stage and has not form a normative theoretical system.Whether for their own healthy development or for the purpose of legal game with the tax authorities,The real estate industry urgently needs to implement scientific tax risk management.On May 1,2016,China launched the pilot reform of replacing BT with VAT in the real estate business.It has an crucial influence on the tax basis,tax rate,accounting method,tax burden,invoice management and other aspects of the real estate industry.Replacing BT with VAT policy documents are voluminous and changing with each passing day,If the enterprise cannot fully and accurately grasp the policy,it will cause tax risks,which will then affect the value of the enterprise.The first chapter is a literature review of the previous research results.The second chapter conducts theoretical research to determine tax risks,tax risk management elements and tax risk management as the theoretical basis.The third chapter elaborates the influence and impact of the policy of "replacing business tax with value-added tax" on real estate enterprises from the perspectives of fiscal and tax management,engineering project links and major taxes,so as to pave the way for the background of subsequent management process and tax-related planning.The fourth chapter analyzes the tax inspection report and inspection report of runxin and collects the collection and management data of "golden tax third period",analyzes the tax-related established illegal facts based on the perspective of tax authorities,and provides objective verification materials for the subsequent risk identification result comparison.Then,I went deep into runxin real estate company for data consulting and field research,comprehensively understood the internal and external environment,project links,fiscal and tax management,and found problems in risk identification,tax control mechanism,fiscal and tax accounting,management process and strategic tax-related planning.The fifth chapter is the core part of this paper.On the basis of the first four chapters,it tries to establish the tax risk management process according to the risk management elements in the theoretical basis part.First,it confirms the tax risk management objectives of runxing company according to the theory that the enterprise size and overall strategy in the tax risk determine the tax risk management objectives.Is a key part in the risk identification and assessment of the link,the tax authority for tax assessment indicators into enterprise tax risk early warning indicators for risk identification and assessment,and the results with the tax authorities to compare the problems found in validation,confirmed that the tax evaluation index into the science of tax risk identification and evaluation indicators.In addition,according to the aforementioned impacts of "replacing the business tax with a value-added tax" on various aspects of real estate enterprises,this paper puts forward feasible approaches such as whole-staff and whole-program tax control,strengthening invoice management,and tax-related planning.