Tax Risk Management For Small And Medium Real Estate Companies

In recent years,real estate industry in China changes from full-blown development industry to highly centralized development.Structural adjustment of the industry continues to deepen,the survival of the fittest works more efficiently in the market.So under the circumstance,it is more and more difficult for the small and medium sized real estate enterprises to develop.Meanwhile,the real estate industry has been listed as a special inspection of the annual industry for 12 consecutive years by the State Tax Administration and it has disastrous tax evasion problems.Although China's small and medium sized real estate enterprises establish a financial management system,there still exists insufficient attention to risk management,and also the tax risk management needs to be improved.In the new situation,small real estate companies should increase income and decrease expenditure,innovate in the business,improve capacity against market risk and policy risk prevention,including tax risk management,tax risk and tax costs reduction in order to ensure healthy development of enterprises.In this paper,the theoretical basis of domestic and foreign literature on tax risk management is different from the study on the mainstream of large enterprises.It will extend and refine tax risk management research to small real estate business,and provide theoretical guidance as well.According to the main tax-related risks and causes of small real estate business,the essay clarifies the main ideas of their tax risk management in the new situation and the core content of the management,and make clear that small room rate of tax risk management objectives must be based on tax law,and then playing the system management role.The essay also involves practical cases,and suggests specific tax risk management from the perspective of organizations,risk identification and assessment,tax planning,information communication,risk transfer and risk monitoring,etc..The essay is aimed to provide operational guidance for other small real estate business.