Research On Tax Risk Management Of B Real Estate Company Under Of The Background Of The Third Period Of Golden Tax

Real estate enterprises tax complex situation,a little careless,may bring serious tax risks to the enterprise.As a key tax source,real estate enterprises have always been the focus of tax authorities' supervision.Once there are illegal behaviors,they are easy to be found and investigated by tax authorities.Therefore,the risk management-oriented strengthening of tax risk management of real estate enterprises has attracted much attention from all sides.In practice,many real estate enterprises are trying to reduce the risk of tax payment.In 2016,the third phase of the golden tax system of the tax authorities was fully put into operation.The third phase of the golden tax system has strong data analysis ability and automatic tax supervision ability.Tax evasion,tax evasion and other tax violations are even more difficult to escape the eyes of the tax authorities.Therefore,under the background of the third golden tax period,real estate enterprises have more and greater tax risks,and it is more important and necessary to strengthen tax risk management.However,at present,based on the background of the third phase of the golden tax,there are few studies on the tax risk management of real estate enterprises,and many real estate enterprises are also confused about how to do a good job in tax risk management under the third phase of the golden tax.This paper takes this as the entry point to study the tax risk management of real estate enterprises based on the third golden tax period,hoping to make a breakthrough in both theory and practice.B real estate company is a large-scale real estate development enterprise in the local area.It has developed many real estate projects in the local area.In recent years,its business has gradually expanded to other areas and many development projects have been done in other places through its subsidiaries.As a powerful old development enterprise,its situation is representative in the industry to a certain extent.Therefore,this study chooses it as the research object.Taking the company as an example,this paper explores the risk management of tax payment under the background of gold tax phase iii by using literature research method,case study method and investigation research method.On the basis of studying relevant theories of tax risk management,this paper analyzes the general situation of tax risk management of B real estate company under the background of the third golden tax period,and finally puts forward countermeasures to improve its tax risk management.Under the background of gold three period this part B real estate company tax risk management situation,first briefly introduced the gold three phase of the project and the golden period for taxpayers,the influence of the basic situation and the real estate company B and fords the tax situation,and then under the background of phase analysis of gold 3 B real estate company tax risk point and its reasons,finally this paper discusses the current situation of real estate company B tax risk management and the existing problems.In perfect real estate company B tax risk management countermeasure part,combining the reality of real estate company B,seven suggestions were put forward,which increases the tax risk management consciousness,clearly knowing the objectives and implementation plan of the tax risk management work,complete with strong institutions and personnel of tax risk management,to build a full range of tax risk prevention and control system,establish the internal control and give full play to its protection and supervision function,strengthen the communication between the internal and internal and external tax-related information and communication,making tax risk management and be included in the employee performance assessment index.Tax risk is ubiquitous in real estate enterprises,and even inevitable.How to strengthen and improve tax risk management is a major subject that real estate enterprises have to face.In order to improve the practicality and practicality of the research,this paper chooses B real estate company as an example to carry out the research.The research results can not only help B real estate company solve practical problems,but also serve as a reference for other development enterprises in the industry.It also hopes to add new elements to the theoretical research on tax risk management and stimulate more research results that keep pace with The Times.