Study On Identification And Prevention Of Real Estate Tax Risk After Business Tax Is Changed To VAT

The real estate industry has now become a pillar industry in China.It's also a key source of tax revenue in China,and its share in total tax revenue has already ranked first.In 2014,the State Administration of Taxation put forward the working concept of tax risk managementand implemented it in all aspects of taxation work.The real estate industry should become a key concern industry for tax risk management.After the “reform of the camp” in 2016,the taxation policy,accounting system and related tax calculation methods of the real estate industry have undergone tremendous changes,which have had a huge impact on the tax risk identification and management of the real estate industry.It is urgent to establish a new policy for adaptation.The tax risk identification model looks for new tax risk prevention priorities.In addition,in March 2018,the National People's Congress decided to merge the national tax and land tax on the basis of the reform of the national tax and land tax collection system.The risk identification and prevention of the real estate industry will surely become the top priority of the new tax authorities in the future.Based on this,based on the tax risk management theory and the actual taxation system,this paper draws on domestic and international risk management and tax risk management,tax risk model identification research,“camp reform” effect and real estate industry tax collection management experience.The real estate industry tax policy,the impact of tax reform,the combing of potential risk factors,refined the direction of the taxation risk identification of the real estate industry at the grassroots level.Through the classification of tax risk identification principle,tax risk identification process,tax risk identification principle and common tax risk points in real estate industry,the decision tree model,weight model and hybrid model are used to construct the real estate industry identification object classification model and the risk identification model.And after-the-fact risk identification model,and using the above model to identify and push tax risks for some real estate industry taxpayers in Chongqing.Through the analysis and comparison of the feedback on the ex ante analysis and the post-risk response,the high-frequency risk and risk causes of the real estate industry were further clarified,and the accuracy of the risk model was verified.After analysis and research,the following conclusions can be drawn:First,the change in“business tax to VAT” has led to tax risks for enterprises.Second,the real estate industry tax risk is divided into intra-sense risk and post-event risk,which can be distinguished by the time of project pre-sale.Third,the real estate industry tax risk identification mainly depends on the internal logic verification of the taxpayer's tax filing data,the comparison of the reporting data with the taxpayer's attached data,and the data provided by the taxpayer and the data provided by the third party.Fourth,the risk is mainly the tax prepayment risk,focusing on the timeliness of tax warehousing;the post hoc risk is mainly the cost authenticity and the calculation of the apportionment risk,the tax incentive policy and the clearing policy application accuracy risk,part of the generation The timeliness risk of deducting taxes.Based on the research conclusions,the paper puts forward some suggestions on the prevention of tax risks in the event,after-the-fact,technical level and response level.