Research On Tax Risk Response Under Four-fold Income Tax Structure Of Real Estate Industry After Changed Business Tax To Value Added Tax

Tax calculation and payment of real estate enterprises have always been the focus and difficulty in practical work.Both enterprises and tax departments think that the tax calculation of this industry is too complicated.At the same time,the game between real estate enterprises and tax authorities is playing splendidly every day,which makes the calculation and payment of tax more complicated.Therefore,this paper studies the tax risk of real estate industry from the perspective of tax authorities,and puts forward countermeasures from the perspective of tax authorities' tax risk response.Firstly,this paper puts forward the concept of "income tax" classification based on the previous relevant theoretical research,and further puts forward the concepts of "total income tax" and "differential income tax".On this basis,it analyses the four "differential income tax" structures of real estate industry after the increase of business transformation,and summarizes the relevant theories of tax risk;secondly,it points out four "differential income tax".Under the structure of income tax,real estate enterprises will inevitably have tax risks and tax collection and management risks of tax departments;furthermore,from the perspective of tax departments,summarize the risk response strategies;finally,construct a typical case of tax calculation and payment of real estate enterprises after the increase of business transformation,trying to provide experience for tax departments to deal with tax risks of real estate enterprises after the increase of business transformation.