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Research On Real Estate Company Tax Risk Management

Posted on:2021-01-21Degree:MasterType:Thesis
Country:ChinaCandidate:Y C MaoFull Text:PDF
GTID:2439330647452444Subject:Accounting master
Abstract/Summary:PDF Full Text Request
The real estate industry has been a pillar industry of China's economy for a long time.In recent years,China's economic operation has entered a "new normal",which has had a great impact on the development of the real estate industry.At the same time,the State Administration of Taxation has closely followed the pace of information technology advancement and has opened up a new tax management model in China.It has adopted stricter tax supervision over the real estate industry and concentrated a large amount of tax data in China.The real estate industry's inherent long project cycle,complicated tax-related links,and relatively intensive capital make the real estate company itself face relatively high tax risks.Under the current situation,if the real estate company cannot timely improve the internal tax management model,it will It will make the company face more serious tax risks and produce huge losses that cannot be estimated.Therefore,more and more real estate companies begin to attach importance to the prevention and control of tax risks.This article is based on risk management theory and tax risk theory,on the basis of sorting out the operating characteristics of China's real estate industry,adopts a process analysis method to further analyze the tax-related links of real estate companies,and at the same time combines the "large enterprise tax risk management guidelines" document Recognize the tax risks of real estate companies with China's tax-related laws and regulations,and analyze the possible hazards caused by tax risks.Then,based on the game model,the causes of real estate company's tax risk are analyzed to discover the essence of tax risk.This article selects JD company as the analysis object,and adopts case analysis method,financial analysis method and core index analysis method from the three aspects of the overall tax risk status,tax business link tax risk status and tax internal control environment tax risk status.Identify the tax risk and analyze the tax risk and the causes of JD based on relevant data and indicators.Through a combination of theory and case analysis,the real estate company's tax risk is analyzed from multiple angles,and measures to optimize tax risk management and control are specifically proposed,mainly from improving tax risk management and control awareness,improving the interactivity and establishment of tax-related information systems.The regulations database pays attention to policy changes in real time and establishes and improves the company's tax risk identification and evaluation mechanism to improve the tax risk management and control mechanism.This paper can provide a reference for the prevention and control of tax risk of JD companies by constructing a game model to analyze the causes and substance of the real estate company's tax risk,and help its sustainable and healthy development.Provide reference for establishing and perfecting tax risk prevention and control mechanism.
Keywords/Search Tags:tax risk, real estate, game theory, risk identification, risk prevention and control
PDF Full Text Request
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