Research On Tax Risk Management Of WK Real Estate Company After "Changing Reform"

Since January 1,2012,due to various drawbacks of the business tax,the reform of the camp has officially opened.Starting from Shanghai's transportation industry and some modern service industries,it has gradually expanded to all walks of life across the country.Until May 1,2016,China will comprehensively push forward the policy of reforming the economy,including the real estate industry,construction industry,and finance industry.Into the scope of the pilot reform and increase,so far,business tax officially launched China's tax system,VAT will lead the new future of China's tax system.Among them,the real estate industry as the last "can" of the reform of the camp,is a strategic step in China's camp reform.The real estate industry is one of the key points to promote China's economic growth.It plays a vital role in China's national economy and is one of the economic pillars of China's national economy.Therefore,the implementation of the reform of the camp in the real estate industry is a strategic step to promote the smooth operation of China's national economy.In recent years,China's real estate prices have soared,capital chasing profits has led to a sharp increase in competition pressure in the real estate industry,and the real estate industry has a long period of time,slow recovery of funds,and a long supply chain,which has caused a heavy tax burden on the real estate industry.The problem of repeated taxation,after the reform of the camp,the business tax was changed to VAT,and only the part of the value-added product was taxed,effectively reducing the tax burden of the real estate industry.However,the emergence of the reform of the camp will bring some changes in accounting treatment,tax planning,cost and profit changes to the complex real estate industry.This series of changes will lead to tax risks,tax risks,and the real estate industry.Some tax risk management measures to maintain the steady development of the real estate industry.This paper gives specific solutions and suggestions by analyzing the tax risks of WK Real Estate Company in the context of the reform of the camp.It is hoped that the real estate industry's tax risk management status will be exhausted.Domestic research on tax risk and tax risk management of enterprises started late,and the research time is not long.Relevant theories and case studies are still developing.In particular,there are few research cases on tax risk management in the real estate industry,and the impact of business reform on enterprises is complex and far-reaching.It is necessary to study the tax risks of the real estate industry.As the pillar industry of China's economy,the real estate industry's taxation is a major source of China's fiscal revenue.The taxation work of the real estate industry is not only related to the lifeblood of enterprises,but also related to the national economy and people's livelihood.Real estate enterprises have the characteristics of large investment,long development cycle,complicated tax-related business and great influence by policies.Therefore,real estate enterprises have more tax problems.At the same time,the motives for tax planning are stronger,and tax risks are endless.Therefore,this paper takes the reform of the camp as the background,takes the tax risk as the entry point,and takes the WK real estate enterprise as the research object,and studies the tax risk management.This paper gives specific solutions and suggestions by analyzing the tax risks of WK Real Estate Company in the context of the reform of the camp.It is hoped that the real estate industry's tax risk management status will be exerted.