Research On Value-added Tax Risk Management Of Tianlu Real Estate Company

With the rapid development of market economy in China,involving production,circulation and consumption,and other fields of real estate industry has become the mainstay of national economy development,the increase in China’s fiscal revenue,creating employment opportunities,improve the urban living environment and living conditions,and drive the relevant industries and promote economic development has a very important role in many aspects,such as.On May 1,2016,"replacing the business tax with a value-added tax" included the real estate industry in the pilot scope,and the tax rate was adjusted from the original business tax rate of 5% to the VAT rate of 11%(the current 9%).Compared with business tax,value-added tax is an indirect tax on the value-added value generated by enterprises in their business activities,which means that real estate enterprises are more complicated in terms of tax declaration,deduction certification and invoice management.Based on the theory of tax risk management,this paper takes the main influence of VAT tax system on the real estate industry as the starting point of analysis and explores the VAT tax management risks of real estate enterprises under the background of VAT.The author chose a local representative of the real estate enterprises "TIAN LU real estate company" as a case study object,through field visits to understand and survey data,sort out the real estate company in VAT tax and VAT invoice management of tax risk management problems,such as in the run-up to sign a contract with contractor is not rigorous in the tax risk,there is no maximum VAT deduction which leads to tax increase risk of business and regulations lack of scientific management of risk,etc.,and further for the company to a detailed analysis the cause of the risk management problems,Help the company build a perfect tax risk management system,including internal management environment,risk identification and assessment mechanism,risk response and control measures,and payment information communication and supervision mechanism,so as to effectively promote day foothill real estate company’s ability to guard against VAT tax risk,also hope to other local related industry company’s tax risk management has the certain help and reference.