Research On Tax Risk Management And Control Of Real Estate Development Enterprises Under The Background Of Tax Reduction And Burden Reduction

In recent years,a series of tax reduction and fee reduction policies launched by the state have had a huge impact on the operation and management of enterprises.The real estate industry is an important part of the national economy,and its tax revenue is an important source of financial revenue.With the reform of tax collection and management system and the promotion of tax law,the level of tax risk management and control has an increasing impact on the business development of enterprises.Many real estate enterprises have tax risks because of the lack of tax risk assessment and response ability.Once there is a tax risk,the huge amount of tax will have a serious negative impact on the enterprise and affect the normal production and operation of the enterprise.Therefore,it is of great significance to strengthen the research on tax risk management and control of real estate industry,help real estate enterprises to enjoy the maximum policy dividend and avoid all kinds of tax related risks.In this paper,based on the background of various tax reduction policies issued by the state since the "replacing business tax with value-added tax",on the basis of reading a large number of domestic and foreign literature,such as tax risk management theory,this paper first analyzes the macro tax burden of the real estate industry,and analyzes the possible tax risks under the tax reduction policy from the start-up preparation link,development link,sales link and other business links.Secondly,taking XG real estate enterprises as the research object,this paper analyzes the tax risks of XG real estate enterprises by means of financial data analysis and other methods.Finally,the paper points out the problems existing in XG real estate enterprise's tax risk management and control system,including the misunderstanding of tax risk management and control,organization,management and control system,information communication,supervision and improvement.And from the three major tax risk prevention and tax risk management environment construction,tax risk assessment and prevention system construction,tax information communication mechanism improvement and other aspects to design practical improvement suggestions.The research object of this paper is XG real estate enterprise,which is an outstanding local real estate enterprise in a city of Shandong Province.Its scale is very small compared with Evergrande,Vanke and other large-scale real estate enterprises,but in small and medium-sized cities,local enterprises like XG real estate enterprise are the main strength of urban construction.Therefore,the author believes that XG enterprises' problems in tax risk and tax risk management and control have strong representative significance.Hope to help these small and medium-sized real estate enterprises make better use of tax policies and related systems through the research on tax risk management and control of XG enterprises,and also provide reference for the real estate industry to respond to the tax system reform,and contribute to the healthy and stable development of the real estate industry.