Research On Tax Internal Control Of BGY Real Estate Company

In recent years, with the continuous development of the national economy, more and more companies start to realize the importance of internal control for its own sustainable development and management. Sustainable management of the companies will contain many tax related business, and will accordingly produce sometax risk. Its uncertainty makes it one of the important risks which can not be avoided in the business activities of the companies. As a pillar industry of the national economy the real estate industry is the main payer of tax in our country of which the tax has the characteristics of wide and large amount of classification. In this case the tax related business internal control of Real Estate Company become very important. But on the current situation, the internal control of China’s real estate industry is well but the internal control of tax related business is not. According to the basic characteristics andthe tax policy of real estate industry as well as the theory of internal control of Real Estate Company tax related business, this essay analyzes the existing problems and the reasons from the perspective of internal control of BGY Real Estate Company in the business tax and proposes improvement measures in order to help the BGY Real Estate Company to build a reasonable and effective tax business internal control system.This article is based on detection of problems, analyze the causes, ideas, suggestions for improvements carried out, in the form of case studies, mainly taken to enhance basic reading literature on the theoretical level.Through field research on the internal control of tax-related business of BGY Real Estate Company the essay got a fully understanding, track and analyze in order to identify the problems exist in all aspects of internal control issues, and then put forward a sound proposal amount targeted to meet the needs of the actual operation.This paper consists of six parts, the contents of each chapter are as follows:The first part is the introduction, which describes the background and significance of the relevant literature and research results, research methods used in this paper to study the content.The second part is an overview of the tax-related business internal control of the Real Estate Company. It describes the tax-related business internal control of the Real Estate Company which including the concept target principles and contents of the tax-related business internal control. As the theoretical basis of the whole essay it provides theoretical basis for the analysis follows.The third part is about the analysis of the present situation of the tax-related business internal control of BGY Real Estate Company. Firstly the essay introduced the BGY company’s organizational structure and operating conditions and then focuses on the introduction of the main tax business of BGY company Through financial analysis this essay pointed out that in BGY company business tax enterprise income tax land use tax and stamp tax are more likely to have problems. In the end BGY’s current tax business internal control are introduced.The fourth part is the analysis of the problems and causes of the tax-related business internal control in BGY company which including the company did not follow up after the signing of the purchase contract and paid land use tax, the management pay no attention leads to the increase of business tax and land value-added tax,sales department collect the deposit in advance in order to get a perfect result which make an advance payment of business tax and the corporate income tax, property management get an additional tax burden due to the miscommunication and the invoice is not standard during the contact. At last the essay puts forward the cause of the problem accordingly.The fifth part is about the improvement of the tax-related business internal control of BGY company and specific measures. According to the area where BGY company’s tax-related business problem mostly happen the essay determine four improvment ideas including risk concept, tax management construction, practices and incentives. And then the essay proposed to strengthen the management’s attention, care of tax cost in cooperation in the development, strengthen the control of sales tax related business, establish effective communication mechanism for property management and controlof the invoice in the project contract.The six part is a summary of the whole essay.