Tax Risk Management Research On ZL Real Estate Corporation

With tax authorities gradually shifting the focus of tax collection and management to risk management-oriented,enterprise tax risk has become an important classification of its major risks.How to properly manage and prevent tax risks has become an important issue faced by enterprises.Since China's economy entered the "new normal" period,the uncertainty of economic development has increased,and the real estate industry is most affected by macro-economy.Accordingly,the tax-related risk of real estate industry has increased significantly.In every aspect of its operation,it is possible to generate tax-related risk.Therefore,it is particularly important to strengthen the construction of tax risk management system of real estate industry.Tax-related amount of real estate industry is usually huge,if there is tax risk,it will seriously affect the normal operation of enterprises.For small and medium-sized real estate enterprises,their resources are limited,and the system is flawed,so it is easy to neglect the management of tax risk.How to manage tax risk well for small and medium-sized real estate companies is of great significance to their own development.This paper takes ZL Real Estate Company as the research object,and studies tax risk management of small and medium-sized real estate companies.The research direction is mainly aimed at the possibility and Countermeasures of tax risk in tax accounting management of main tax categories of ZL Real Estate Company.Firstly,through the analysis of domestic and foreign literature,this paper introduces the relevant theories of tax risk and risk management,including the definition of related concepts,research contents and methods.Secondly,it elaborates the basic situation,tax-related situation and characteristics of ZL Real Estate Company,and explains the current situation of tax risk management of ZL Real Estate Company.Then it points out the problems in tax risk management of ZL Real Estate Company,including the misunderstanding of the concept and orientation of tax risk management by the leadership,organizational structure,talent team and supervision effectiveness.And from the company's tax-related procedures and tax declaration,financial indicators change comparison,according to tax categories and major tax-related matters tax risks and other aspects and levels of ZL real estate company's tax risk situation is analyzed in an all-round way,summed up ZL real estate company in tax-related matters may exist in the risk points and tax risk management of the main problems.Finally,based on practice,this paper puts forward suggestions for ZL Real Estate Company to establish and improve the tax risk management system,including the objectives and plans of tax risk management,the establishment and improvement of the basic environment of tax risk management,the establishment of tax risk identification and evaluation system,the establishment of a smooth tax-related information communication mechanism,and the supervision and improvement of tax risk management.From different perspectives,it can provide reference for the ways and methods of tax risk management of ZL Real Estate Company.