Empirical Analysis Of Tax Risks Of Listed Real Estate Enterprises

Since the housing reform in 1988 opened the era of China’s residential commodification,the central government’s regulation and control policy has been continuous.With the continuous rise in housing prices and the implementation of supply-side structural reforms,real estate companies have received more and more attention from the government and are considered to be a barometer of the national economy.First of all,the real estate industry is affected by industry policies:such as credit,down payment ratio,taxation,land and housing purchase conditi-ons.Secondly,the real estate industry is the industry chain that is responsible for the whole body.If the risk is high,including upstream cement.steel and other industries will be seriously affected.Therefore,changes in policies will bring a lot of uncertainty,which in turn will lead to an increase in tax risks in the industry.But it is also worth noting that the tax risks of the industry are spread throughout every aspect of its production and operation,from the initial establishment to the final liquidation,and there are risks everywhere,so the construction of the tax risk management system for the industry is very important.At the same time,the taxation of the industry has a linkage effect.One of the tax types will change along with other taxes.For real estate,if the tax risk breaks out,the other risks caused by the risk are unpredictable and judgeable,so effective supervision and management are indispensable for the prevention and control of this tax risk.Based on the above premise,this paper selects the companies listed in the Shanghai and Shenzhen stock markets as research samples,analyzes the tax risk identification of the industry,and conducts in-depth exploration and research on its risk management.Firstly,the research background and significance of this paper are expounded at the beginning of the article.Secondly,the tax risk is theoretically summarized from the definition,types,causes and measurement standards of tax risks of real estate enterprises in China.Analysis of the status quo of management,including the overall trend analysis of the sample and the sample,the tax-negative comparison method between the samples,the analysis of the financial indicators,etc.,all aspects of the current real estate enterprise tax risk management status;in the fourth chapter the use of multiple The empirical analysis of regression further studies the influencing factors of tax risk,and provides practical guidance for identifying,assessing and improving the tax risk of enterprises.Finally,starting from the current situation of tax risk management of real estate enterprises in China,combined with the empirical evidence of Chapters 3and 4,based on the analysis results,specific recommendations for preventing tax risks in real estate enterprises are proposed.