Tax Risk Management Research On T Real Estate Corporation

In recent years, there are increasing number of corporate bankruptcy case caused by taxscandal, corporate tax risk management issues become important issues of corporategovernance. Especially the real estate industry that related to the national and economy, It isnot only focus of attention by the public, is also the key target by the government and the taxdepartment supervision. Due to the characteristics of the industry and the mode of operation,the tax risk throughout it’s business process, Once the risk is outbreak, make enterprisessubject to legal sanctions, financial loss, damage to reputation, More serious is the caused theEnterprise Bankruptcy, They demanded to implement effective tax risk management as soonas possible. In addition, due to economic and political reasons, The potential bubble of theindustry likely will be released in the next few years, and there is an increasingly competitivein the industry, Its strategic significance to improve the level of tax risk management.The research of tax risk management began with Sarbanes Oxley act Promulgated byUnited States. This bill has request tax risk management firstly, then many foreign scholarsdoing further research on this issue in both theory and Practice. Our tax risk managementresearch has Progressed in recent years, the large enterprise tax risk management guidelinesissued by the state administration of taxation on May2009has become the guide of enterprisetax risk management in our country. However, whether domestic or abroad study to tax riskmanagement is not enough. Especially now the research focus on the aspect of theory, but theactual case studies is fewer. So, this article taking T real estate corporation for example toresearch enterprise tax risk management.T company belonging to the real estate industry, By the economic crisis and thegovernment on the regulation of real estate and other factors affect, The performance of thecompany began to decline. The real estate industry has been the key industries of the taxdepartment inspectors, Combined with there are many subsidiaries of T company, In2011, hisnumber of subsidiary companies face tax audit, Has been found that there are significanttax-related issues, Eventually check the amount of punishment. Decline in performance of the company not only makes matters worse, Also affect the company’s reputation. Therefore, themanagement of the Company has increased the importance of tax risk, Also required toimprove the corporate tax risk management mechanism. In this paper, I choose the real estatecompanyas my Object of study, Research it’s tax risk management issues, Hope to explore therisk management mechanism suitable for the taxation of real estate enterprises in China.This article is divided into six Parts: Chapter1is Introduction, including background andkey issues,methods and ideas, research of domestic and overseas, the connotation ofenterprise tax risk, the connotation of enterprise tax risk management and the theory of riskmanagement and so on..Chapter2is about the situation of T real estate corporation tax riskmanagement, including the general situation of T real estate corporation and the generalsituation of T real estate corporation risk management. Chapter3Mainly analyze T real estatecorporation has larger tax risk, including its Overall tax risk, and Significant tax matters allhave risk. and then focuses on the causes of T real estate corporation tax risk, considerexternal factors and internal factors which lead to the tax risk. Chapter4is the advice toPerfect the risk management of T real estate corporation.