Analysis And Prevention Of Tax Risks In The Whole Business Process Of J Real Estate Enterprise

With the continuous reform of the tax collection and management system and institutional reform in China,the improvement of tax laws,and the gradual shift of regulatory authorities to risk management oriented tax collection and management methods,risk warning methods are widely used.From the perspective of the development history of enterprises,opportunities and risks always coexist,and the sources of risks are wide and the forms of expression are different.Tax risk is a specific manifestation of financial risk,with certain professional characteristics,and is no longer limited to simple declaration issues,posing greater requirements for enterprise management.As the plan to promote the development of the fourth phase of the Golden Tax continues to approach,tax authorities will access more data for tax governance,which will be a huge challenge for enterprises.Correspondingly,real estate enterprises have long production cycles and complex tax issues,and tax risks inevitably run through the entire process of operation and development.Moreover,after the accumulation of small and micro enterprises in the early stages and later stages,they present a passive situation where risks are doubled and cannot be corrected in the later stages.Therefore,enterprises should actively build a tax risk management system based on their actual situation,adapt it to the real estate development business process,identify and respond to risks in a timely manner in the early stage,avoid the huge losses caused by the accumulation of larger problems,and ensure that the normal operation of the enterprise is not affected.This article first provides a basic understanding of the relevant theories of tax risk and its management through reviewing domestic and foreign literature.Then,it establishes the framework for this study and selects research methods to introduce the purpose of writing this article.Subsequently,relevant theoretical foundations and clear concepts were laid,mainly drawing on the research experience of domestic and foreign experts on tax risks,providing theoretical support for the tax risk analysis of specific case J enterprise.Subsequently,an analysis was conducted on the enterprise’s business situation and current situation,providing a macro understanding of the enterprise.By analyzing the business situation and organizational structure of the enterprise,summarizing its tax related characteristics,and following the five elements outlined in the COSO comprehensive risk management theory,the current situation of enterprise risk control is analyzed to clarify the current difficulties of enterprise risk management.After establishing the entropy weight risk matrix model,proceed with "identifying risks,determining risk importance ranking,comprehensively evaluating risk levels,drawing risk matrix diagrams,and evaluating results".One is to identify risk points according to the project development process,combined with the enterprise’s own financial statements,daily operations,risk assessment and inspection reports from tax authorities during the period of2018 to 2022,identify and summarize 28 main tax risk factors for enterprise J.Secondly,after communicating the above risk points with the expert team,a comprehensive tax risk score was calculated by scoring the tax risk points of enterprise J with 18 experts.The risk matrix diagram was used to visually display the possibility and impact of risks,ultimately gaining a more intuitive understanding of enterprise J’s risk degree and risk situation at each stage.The tax risk status of enterprise J was comprehensively evaluated based on its weight.The third is to summarize the reasons for the risks and prepare for targeted reduction of corporate tax risks in the future.Finally,in response to the issue of tax risks,effective measures are proposed for J enterprise’s risk prevention,which can also serve as a reference for other enterprises in the industry to enhance their awareness of tax risk prevention.In order to improve the efficiency of tax risk management,the implementation effect of risk control is ensured through five aspects: designing indicators,improving processes,improving systems,establishing performance evaluation systems,and providing technical support.Finally,summarize and summarize the content of this article,and identify areas for further research that may be insufficient.With the basic maturity of the business models of small and medium-sized real estate enterprises,opportunities and difficulties have similarities.This article analyzes J enterprise,which has the characteristics of small and medium-sized enterprises and relies on the relatively standardized large enterprise characteristics of listed companies,and the corresponding tax risk countermeasures have certain reference value.This article is based on the analysis of the entire business process of real estate development,collecting multidimensional data reflecting tax risks and processing them.The analysis process runs through the entire process and all types of taxes,which is conducive to grasping the key points.According to the five links of development preparation,engineering construction,project sales and liquidation,and daily management,a tax risk assessment is conducted to determine the high level of risk for the enterprise.After clarifying the necessity of improving the risk management system for the enterprise,tax risk prevention suggestions are proposed,which is beneficial for the enterprise to take the initiative in handling tax related risks,predict risks,and achieve the effect of preventing tax risks.