Research On Tax Risk Management Of Real Estate Companies Based On COSO Framework

Finally, the paper presents a specific embodiment, A real estate company tax risk management system. A real estate company in the tax risk management system through specific implementation of six modules, A real estate company tax risk losses, operating profit, tax risk management, staff quality and customer satisfaction have been significantly improved. Conclusions of this study can provide a reference for the actual tax risk management real estate company, to promote the development of the domestic tax risk management systems also have some inspiration.As China’s market economy is increasingly improved and better promote the healthy and stable development of the national economy, our country has developed an increasingly robust and comprehensive financial and tax laws and regulations. The state administration of taxation increasely developed innovative ways to strengthen the oversight of tax efforts. However, enterprises are facing increasingly complex tax environment. A variety of tax risks continue to emerge. How to deal with and manage tax risks, has become an important factor affecting the success of the business, and also has become a problem of tax departments and enterprises of great concern.Based on corporate risk control theory and financial analysis theory, this paper choosea a real estate company as a research object, using theoretical analysis and empirical research method of combining the real estate company A with tax measure and analyze the level of risk associated causes. On the basis of the COSO framework for constructing real estate company A’s tax risk management system are discussed, including building environmental control module, tax risk identification and risk assessment module, the module to establish control activities, to improve information communication module, sound inside and outside monitoring module, to assess the effectiveness of the module.Finally, the paper presents a specific embodiment, a tax risk management system of real estate company A. The real estate company A in the tax risk management system through specific implementation of six modules, real estate company A’s tax risk losses, operating profit, tax risk management, staff quality and customer satisfaction have been significantly improved. Conclusions of this study can provide a reference for the actual tax risk management on real estate company, to promote the development of the domestic tax risk management systems.