Research On Tax Risk Management Of Real Estate Industry Of Anning Taxation Bureau

With the development of Chinese real estate industry,the real estate industry has gradually become an important source and growth point of tax revenue,which largely affects the rate of growth and the direction of Local Budget Revenue.The development and operation of real estate are characterized by long period,multiple links,large capital flow and complex cost accounting,making it a highly concentrated industry of tax risks.How to effectively identify the tax risks of real estate enterprises,and make pointed references to formulate precautionary measures and copying strategy to effectively reduce tax risks of real estate enterprises has become the hot issue to be explored in the tax collection and management of real estate enterprises.The tax revenue of the real estate industry in Anning,Yunnan province,as well as the tax revenue of construction and installation,building projects and house renting directly related to the real estate industry,has always been an important part of the general budget revenue.Facing the obvious recovery of the real estate industry,there is no corresponding growth in related tax revenue.This paper is based on the tax risk management theory.From the methods of risk identification,this paper uses the key indicator analysis method of identification to conduct the risk assessment of the real estate industry in Anning,from single financial index,comprehensive financial indicators and tax categories index comprehensive considers the circumstances of the risks of real estate industry in Anning.On this basis to analyze the problems and reasons of the current tax risk management of real estate industry of Anning Tax Bureau,and give advice by using for reference of domestic and overseas experience.By analyzing part of the real estate enterprise tax risk data of Anning Tax Bureau,the real estate industry of Anning has revived and entered the stage of rapid growth since the second half of 2017,and brought more tax contributions,but also brought more tax risk.The current risk management mechanism is not enough to cope with risks,so Anning Tax Bureau is required to improve the tax risk management planning,management mode and construction of an integrated tax protection platform of the real estate industry.