Research On The Tax Internal Control Of A Real Estate Enterprise

With the reform of the national tax policy and the improvement of enterprisemanagement consciousness, tax internal control has become an important content ofenterprise internal control. In recent years, the tax system of the real estate industrychanges continuously. The enterprise must focus on the latest tendency of tax policiesat any moment if it wants to remain invincible in the competitive market, and thencarry out tax internal control proactively. A real estate enterprises was founded in thehigh-speed development period of the real estate industry. The real estate marketwhich has entered the control stage makes its survival environment more seriousdoubtlessly because of its late start. The study of A enterprise’s tax internal control ishelpful to standardize its tax-related business process, reduce the burden of taxationand control the tax risk，and then it will make A enterprise development continuouslyand healthily.This paper is based on Internal Control Standards issued by Finance and theother four ministries and Big Corporate Tax Risk Management Guidelines (Trial)issued by the State Administration of Taxation. It studies the current situation of taxinternal control of A real estate enterprise in the qualitative and quantitative analysismethods according to the accounting data for2010-2011，and then gives somesuggestions on improvement of the tax internal control system. Firstly, the paperdiscusses the concepts, principles and basic elements of enterprise tax internal control.Secondly，it analyses the present situation of A，s tax internal control combined withthe accounting data for2010-2011,and then concludes that the level of its tax internalcontrol is in a low level through the assessment index quantitatively. And on this basisthe paper makes some specific suggestions on improvement of its tax internal controlsystem according to the basic elements of tax internal control. A enterprise shouldimprove the tax internal control system positively and carry out these measuresstrictly. Only in this way can it reduce the tax risk，enhance the enterprise value andthen ensure its improvement continuously and healthily.