Study On Tax Risk Management Of Real Estate Enterprises Under The Background Of State Land Tax Merger

In 2018,the national land tax was merged,the daily supervision of enterprises to strengthen,the future will frequently carry out joint action,inspection of the whole tax,with the country to further establish a taxpayer credit system,for enterprises will be more legitimate requirements,the cost of illegal enterprises will rise in a straight line,with the "golden tax three" collection and management system construction and improvement,Tax management is constantly specialized,informationized,fine,in the huge data information and strong risk identification function,the real estate industry because of its long development cycle,many business links,tax complex characteristics,its tax risk will become more prominent.On the other hand,tax risk and financial risk are not independent,financial indicators can be early warning tax risk,the amount of tax paid by enterprises also affect the capital chain,tax risk will also lead to the occurrence of financial risk,tax management is part of enterprise management,tax management for real estate enterprises dependent on cash flow is undoubtedly necessary.Therefore,in the face of the increasing regulatory environment,it is more necessary for real estate enterprises to strengthen their own tax risk control,legal tax planning,pay attention to policy changes,timely adjustment of the program,the real estate enterprise tax risk research is more important.This paper starts with the relevant content and related theory of tax risk management of real estate enterprises,learns more about the whole real estate industry and its tax-related situation,understands the reform process and related policies of the merger of the national tax,and then begins to increase the probability of tax risk faced by real estate enterprises,the tax planning space is reduced and the tax risk control becomes more and more strict,And analyze the mutual impact of corporate finance and tax,realize that real estate enterprises must strengthen tax risk management in order to deal with the more and more stringent inspection work after the merger of national land tax.Therefore,followed by a company A as an example of the real estate enterprise tax risk management case analysis,starting from the a real estate company’s organizational structure and tax-related situation,the a company’s tax risk management status of a detailed understanding,so as to fully identify the A company in all aspects of the tax risk points,on this basis,from operating income,Financial indicators such as operating cost and total profit,together with tax indicators such as corporate income tax and land value-added tax,analyze the company’s operating status,so as to analyze the company’s tax risk.Then,according to The current state of tax risk management of Company A and risk points,analyze the causes of the company’s tax risk.Finally,according to the latest tax policy requirements and the characteristics of real estate enterprises tax,the corresponding management recommendations to deal with the increasingly stringent tax audit,including improving the tax risk management mechanism,strengthening the tax risk early warning system and optimizing tax planning and other recommendations.This paper provides some valuable and operational suggestions and opinions for real estate enterprises in the face of land tax consolidation and more and more strict tax inspection trends,and to deal with corporate tax risks.