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Research On Tax Risk Management Of Real Estate Enterprises In Yuxi City

Posted on:2021-02-09Degree:MasterType:Thesis
Country:ChinaCandidate:L LiuFull Text:PDF
GTID:2439330647955026Subject:Public administration
Abstract/Summary:PDF Full Text Request
With the rapid development of my country’s economy,the per capita material standard of living has increased significantly,and correspondingly higher requirements have been placed on the living environment,which has brought greater space for the development of the real estate industry.Due to its own characteristics,my country’s real estate industry plays an important role in driving the upstream and downstream industrial chain and increasing employment.In particular,the value-added tax and income tax paid by real estate enterprises have become the main source of taxation and finance.However,due to the current fierce market competition,the taxation of real estate enterprises is also facing different levels of tax risks.This requires strengthening tax risk management,and reducing tax management risks through professional and refined tax management.In order to study the tax risk management of real estate enterprises in a more targeted manner,this article takes Yuxi real estate enterprises and the taxation bureau as the research object,guided by risk management theory,information asymmetry theory,and new public management theory,using literature materials Analytical method,case analysis method and other research methods,analyze and summarize the current situation and existing problems of real estate enterprise tax risk management,and analyze the existing problems from the real estate enterprise reasons(Poor taxation awareness,weak business ability of tax handlers,and deliberately committing tax violations),tax authorities(unclear division of powers and responsibilities of tax authorities,limited capacity of tax personnel,and asymmetric information),real estate tax system,laws and regulations,Five aspects including external factors are analyzed.Based on this,from four aspects:strengthening the awareness of tax risks in the real estate industry,enhancing the risk management capabilities of the tax department,improving the tax system and policies,and optimizing the external environment of tax risk management,we are looking for relatively feasible opinions and suggestions.Deficiencies,seek reasonable countermeasure.
Keywords/Search Tags:Real Estate Business, Internal Control Mechanism, Tax, Risk Control
PDF Full Text Request
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