The Research On The Restriction Of Golden Tax Phase Ⅲ Project On The Tax Fraud Of W Company

With the rapid economic development,the tax environment of China continues to change,and the tax system reform continues to deepen,Under the background of big data,especially after the national and local tax systems are consolidated,the Golden Tax Phase Ⅲ System can not only collect tax-related information of enterprises from inside the Tax Department system,it can also obtain relevant information from banks,industrial and commercial departments and other third parties.It can also compare the collected information with the information provided by third parties to screen the tax-related information of enterprises.Once the tax information that enterprises fill in by themselves appears biased,it will be identified by the Golden Tax Phase Ⅲ System,and enterprises may face tax compensation or even punishment,enterprises that do not pay attention to tax risk management and tax planning will face more and more risks.Once they are monitored and identified by the tax authorities from the system,their reputation will be affected,therefore,the study of this paper is very important and has certain practical guiding significance.The real estate industry of China has a long construction period,a large number of taxes,and a high corporate tax burden,which is often prone to tax risk.This thesis uses a combination of theoretical research and case studies to analyze the concepts and basic theories of the Golden Tax Phase Ⅲ system and financial fraud,and analyzes how the Golden Tax Phase Ⅲ identifies and restricts corporate tax-related financial fraud.By analyzing and identifying the basic ideas and specific methods of corporate tax-related financial fraud,at the same time,it finds out the problems that still exist in the collection,collection and analysis of corporate tax-related information in the current three-phase tax system.This thesis takes W real estate company as an example,analyzes the main tax items and tax payment status that W real estate company needs to pay in different links,summarizes the current main tax planning situation of W real estate company,so as to find the current problems of W real estate company,and analyze the financial problems.The third phase of the tax imposed restrictions on the main financial business of W real estate company’s tax planning.Finally,combining the actual situation for W company and other real estate companies similar to it to find out the current policy,it mainly includes:Using joint venture and lease instead of sale,adopting cooperative building and agent building to save tax;making full use of the preferential policy of value-added tax;making use of the difference of tax burden of different tax payers to save tax;changing the organizational form to save tax;Increase the enterprise tax expenses;according to the year-end dividends and performance of the way to pay out shareholders’ remuneration.