Research Of Taxation Internal Control For Fusheng Real Estate Development Company

Tax risk is a kind of important uncertainties when enterprise faces in tax activities,it is one of the important risks which are hard to be avoided. China’s real estateindustry is one of pillar industries of national economy, and also the important sourceof tax revenue. From the beginning of2002, the real estate business is classified as aspecial inspection industry, tax risk breadth and depth is increasing. At present, manyreal estate companies do not pay attention to the tax risk, resulting in its preventionand control has become the enterprise management system of relatively weak link.How will the tax management be Institutionalized and how to strengthen the enterpriseinternal control to identify, prevent tax risk should become the most concerned issues.In2008, five ministries jointly issued China’s first" basic standard for enterpriseinternal control", and the matching of internal control guidelines were subsequentlyissued by the Ministry of Finance in2009May; the State Administration of Taxationissued the" big enterprise tax risk management guidelines"(for Trial Implementation)(tax [2009] No.90), requires large enterprises must establish tax risk control system,involving the organization, staffing, risk recognition and assessment etc.This paper draws lessons from the basic standard for enterprise internal control,enterprise tax risk management guidelines and risk management principles andmethods, combined with the real estate industry characteristics and tax policy,discusses an enterprise how to indentify，analysis and evaluate tax risk from a strategicand operational level,which establishes a good enterprise tax risk internal controlsystem, to better prevent, reduce and avoid tax risk, then create enterprise value target.First introduced tax definitions and categories of risk, and the causes and tax internalcontrol relationship with the tax risk; Secondly, explored corporate tax internal controlobjectives, building principles and covered the main content; Finally, as a main urbandevelopment and construction of private Fusheng real estate development enterprise,for example, introduced the basic situation of the company’s organizational structure,internal control, and pointed out the problems that exist in tax internal control,againsting the problems begin from the five elements of the tax internal control toperfect their tax internal control system, including tax administration and job settings,and the division of responsibilities, critical control points, process, specific controlactivities, specificly analyzed the main tax-related risk point of enterprises in different development aspects, such as getting land, development, sale, possession, liquidation,cancellation, etc.,and made a relatively description about risk prevention measureswhich should be taken.