Research On Tax Risk Management Of HT Real Estate Company

With the gradual standardization of China’s land market and the continuous increase of the state’s regulation and control of the real estate industry,the profitability of China’s real estate industry has gradually become rational,but real estate still plays a decisive role in China’s national economy.HT Real Estate Company,as a large real estate enterprise in Jiamusi City,has more than 20years’ experience in real estate development projects.Among the risks involved in real estate development projects,a large part of the risks come from tax risks.This paper combines the operation and tax situation of HT Real Estate Company in recent years,based on the actual implementation of the project,specifically analyzes the problems in tax risk management of HT Real Estate Development Company,and carries out tax risk control research.Taking HT Real Estate Development Company as an example,this paper identifies tax risk.Through case analysis,it investigates the tax-related risk of HT Real Estate Company.It concludes that HT Real Estate Company has tax risk problems in tax-related links and tax management,and analyses the main contents of risk sources and points in detail.After that,the identified risk points are assessed,and the risk magnitude and severity of financing planning,construction and marketing liquidation links are analyzed and sorted through expert scoring method.Then quantitative analysis is carried out by analytic hierarchy process(AHP)and fuzzy comprehensive evaluation method.Through empirical research,the grade of each risk factor is evaluated.In the risk control link,in view of the current tax management problems and causes of the project,set up the company’s tax risk control points and establish the company’s tax risk management system.For the identified and assessed tax risk sources and risk points,specific tax risk control measures are proposed one by one.In this paper,the construction of tax risk management system,first of all,from the company management level,put forward the internal control objectives of project tax management.Afterwards,tax risk management is carried out in the aspects of financing planning,construction and marketing liquidation.It is hoped thatthrough the study of HT Real Estate Company,to a certain extent,it will enrich the discussion and Research on the tax risk management system of the real estate industry.