Research On Tax Risk Management Of D Real Estate Enterprises Based On Internal Control

The real estate industry is closely linked to the long-term and healthy development of China’s national economy.With the increased supervision of relevant national authorities,more and more real estate companies have exposed management deficiencies,including taxation issues.Enterprise D is a large real estate enterprise.Up to now,the company has owned 30 regional companies and its business scope covers more than 80 cities across the country.The current tax management functions of Enterprise D are limited to tax declaration and tax payment,and no work has been carried out on the management and control of tax risks.In 2016,the tax authority conducted a tax inspection on D enterprise and found that the remarks column of some special VAT invoices did not indicate that specific projects and interest expenses were not deducted in accordance with relevant laws and regulations..In order for D company to develop healthily,the company urgently needs to establish a scientific and effective tax risk management system in order to minimize the possibility of tax problems or reduce the losses caused by tax problems.Constructing an enterprise’s tax risk management system on the basis of an internal control framework is not only scientific,but also effective.Therefore,this article first summarizes some of the existing research results related to internal control and real estate tax risk management,then outlines the internal control theory,risk management theory and the relationship between tax risk management and internal control,and then describes the D enterprise Tax situation and current status of tax risk management.On the basis of the current situation,the tax risk management issues of Enterprise D were analyzed from the perspective of internal control.Finally,based on the problems sorted out,it was suggested that Enterprise D should improve the internal control environment,establish a tax risk assessment mechanism,and strengthen tax risk Control activities,promote internal and external tax information communication and establish tax supervision and improvement mechanisms to improve the tax risk management level of D companies.Finally,the paper summarizes and prospects for further research.