Analysis On Tax Risk Management Of Real Estate Enterprises Under The Background Of Business Tax To VAT

Nowadays,housing prices are generally rising in China,and the real estate industry has occupied a certain position in the economic market.It has gradually become the dominant part of our economy,and has attracted people's constant attention.The continuous development of the real estate industry will promote the gradual increase of tax payment,become the main body of China's fiscal revenue,and ensure the stability of China's fiscal revenue.In addition,the tax paid by real estate affects the development direction of China's fiscal revenue.For real estate,the amount of tax revenue is increasing,and the proportion of real estate tax in the total tax revenue is also increasing.In some cities,real estate tax accounts for half of the total tax revenue.In addition,the real estate tax is not simple,it involves a lot of tax types,and the decision-making and policy formulated by the state are also complex.The biggest characteristic of the real estate industry is that the investment project has a very long period of time,and its calculation of funds is more complex,and the tax difficulties are more than other industries.For example,when calculating tax revenue,it will involve land value-added tax,enterprise income tax and so on.In the process of operation,the financial staff in the real estate industry have a good professional quality,and all the staff in charge of finance have the qualification certificate of accountant.Nowadays,the government has been regulating the real estate market to further increase the cost of land.In addition,it has formulated policies such as land tax and enterprise income tax refund.In practice,many tax cadres do not know much about tax business,which delays the settlement of tax debts,thus increasing the tax risk of the real estate industry.Nowadays,the reform of "business to increase" has been completed,which makes the calculation of tax accounts more difficult and the tax risk more risky.If the security of tax revenue is not guaranteed,it will not only bring a heavy blow to enterprises,but also irreversible impact on the country.Therefore,taking the tax department as the starting point,using the feasible and efficient tax risk management method,we can accurately find the enterprises with high tax risk in real estate in China,summarize and summarize their shortcomings and shortcomings,and put forward guiding suggestions and measures,which have important practical significance for the development of the real estate industry.