Research On The Tax Risk Management Of Property Enterprises

With the reform of the tax system,the consolidation of national and local taxes,the consolidation and upgrading of the collection and management system,and the tax-related activities of enterprises were all under the control of the government.Under this background,when the tax system reform is connected with the old and the new,the implementation of the new tax regulations and the replacement of the old tax regulations,the correct interpretation of the tax policy,with the good use of tax incentives,the clever arrangement of tax-related activities,legitimate and reasonable tax savings,has become a problem that the financial and tax personnel must face.However,in the process of concrete operation,such as management ability or management specification problems,lead to enterprise tax risk gradually highlights,once the tax risk management,directly will lead to business reputation or economic damage,therefore,must establish a set of more comprehensive and scientific enterprise internal tax risk identification,detection and risk evaluation mechanism,to guide the systematic control of enterprise tax risk.Based on this,this article on the national taxation system reform,the new economic forms and the background of new technology revolution,in the property management of G company as a case,to the management accounting application guidelines no."700-risk management " in the tax basis of the application of risk management framework,built a model based on the risk list and risk matrix of tax risk analysis model,and completed the G company tax risk identification,assessment analysis.According to the survey of the expert assessment,research suggests: the tax officials don't participate in business risk(A total of 5 project specific business),the terms of the contract risk(A total of 5 project specific business),invoice management risk(A total of 13 project specific business)as the risk grade evaluation results for grade A-?,the highest level of risk rank,such A high probability of occurrence of A risk,the risk is extremely high,and the severity of the consequences to A major risk.Therefore,G company must take the above risks into the scope of key protection to deal with.Expert survey assessment also showed that the applicable tax items,daily fords the tax management risk,risk of value added tax,urban maintenance and construction tax,education to add additional risks,the risks of real estate tax,local education risk,land use tax,stamp duty of enterprise income tax risk evaluation for grade A-? risk grade,for high risk,the risk possibility is higher also,consequences severity is bigger also,for the need to focus on risk.Policies and regulations apply risk,the risk evaluation of communication with the tax authority for grade B-? risk grade,the incidence of the non-functional is,to some extent,may damage are in a slightly higher level,need appropriate attention and prevention.Finally,on the basis of the above risk identification and risk assessment,and put forward by cultivating model of tax risk management culture,to set up the tax risk management structure,reasonable use of risk management tool in three aspects,such as the specific management measures,and to strengthen the risk management of G company has carried on the system elaboration,for G company's rating of A-grade ?,-? class A and class B-? risk of project to or defense risk concrete countermeasures were given.The study of this paper provides a feasible and easy operational guide for the tax risk management work of G company,and also provides a set of feasible operating paradigm for similar domestic enterprises to implement tax risk management.