Research Of Real Estate Company A About Tax Risk Management

The real estate industry is one of the pillar industries of the national economy.In recent years,the real estate industry has been developing vigorously,housing prices have been rising in various places,and people have paid more attention to the real estate industry.Different from other companies,real estate enterprises complex characteristics of long investment cycle,business processes,large capital requirements etc,its operation process involves a lot of taxes,tax related transaction is relatively complex,the tax risk is relatively high,the state administration of taxation for many years the real estate industry tax special inspection and audit.Therefore,it is of great significance for real estate enterprises to strengthen tax risk management.Scholars at home and abroad have done a lot of research on tax risks and tax risks management,but their research mainly focuses on theoretical aspects and relatively few case studies on real estate enterprises.Based on the case study of A real estate company,the main reason is that A real estate company as A scale in the industry top ten real estate listed companies,the tax risk management in the process of relatively typical fords the tax risk,study of tax risk management issues,A company has A certain guiding significance.First of all,the article in the introduction part briefly introduces the tax risk,tax risk management,as well as the related basic theory of the COSO internal control framework,and its research status at home and abroad,for below with A company as A case to analyze its tax risk management theory basis.Secondly,combing the basic fords the tax situation of A company,A company is analyzed in land stage,development stage,sales stage fords the tax status,this paper introduces the current tax risk management situation of A company.Again,according to A company's financial data and actual investigation and study the results of the analysis of the present A company's overall tax risk,tax risk of each link,and the main tax of tax risk,found A company exists much plan the problem such as cost,less income,and analyzes the internal and external causes of tax risk.Finally,based on the previous analysis and the COSO internal control framework,from creating an environment of good tax risk management,control,scientific construction of tax risk identification and evaluation system,establishing and perfecting the tax risk control system,optimization of tax-related information communication mechanism,strengthening tax risk management,supervision and improve the five aspects of tax risk management system of A company's recommendation,and aiming at the existence of A real estate company specific tax problems put forward the corresponding Suggestions to prevent risks,for other business model similar to the real estate enterprise tax risk management to provide the reference.