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Study On Tax Risk Management In Real Estate Industry In County Area

Posted on:2021-02-28Degree:MasterType:Thesis
Country:ChinaCandidate:L LangFull Text:PDF
GTID:2439330620463598Subject:Public administration
Abstract/Summary:PDF Full Text Request
Today,the real estate industry is an important part of the overall economic system,with high contributions to total tax revenues and tax revenues,an important source of fiscal income and a growth point.However,tax risks become more complex in the real estate industry because of the long development cycle,many trading links,large capital flows,and complex accounting.At the same time,tax risk management for the real estate industry by county-level tax authorities is still in the early stages,does not fully form a systematic and scientific management mode,insufficient information gathering,inaccurate risk identification indicators,and insufficient measures,and is still a problem at all stages of the tax risk management process in the real estate industry.Therefore,in the face of the problem of tax risk management in the real estate industry,how to effectively reduce tax risk and reduce tax losses in the real estate sector has become a focus and difficult in tax risk management research.In this paper,we first introduce core concepts such as risk,tax risk,and tax risk management,and adopt the research method of the literature method and the case analysis method based on the risk management theory and the tax compliance theory as a theoretical basis.Starting from the perspective of tax risk management in the real estate sector,the Z County Tax Office is a typical example through the analysis of the tax risk management process of W real estate companies,i.e.,through the analysis of six specific links: target planning,information gathering,risk identification,assessment and sorting,risk response,risk process monitoring and resulting feedback.Summarize the common problems of tax risk management in the real estate industry in the county area:First,it is more difficult to collect basic information.Second,recognize that the quality and quantity of the index data is insufficient.Third,tax risk measures have been delayed and there are not enough ways to respond.Fourth,process monitoring and result feedback mechanisms flow into the format.This paper combines theoretical research on tax risk management in the real estate industry with the practice of county-level tax risk management,and proposes the following measures for tax risk management in the county real estate industry:First,to improve the quality of internal information collection,by strengthening external information sharing,to strengthen information support for internal and external information gathering.Second,it is to speed up the construction of a tax risk indicator database and tax risk identification model and optimize the design of tax risk indicators.Third,we will strengthen daily tax risk countermeasures,focus on regulating tax risk response,and improving tax risk response mechanisms.Fourth,it employs two specific measures for implementing external process monitoring and applying result feedback,and fully plays a role in process monitoring and result ingfeedback.The paper hopes to improve the tax risk management system in China's real estate industry,improve tax compliance and taxpayer satisfaction,improve the quality of tax administration,and provide reference material to promote stable and orderly development of the real estate market.
Keywords/Search Tags:Real estate industry in county area, tax risk, risk management
PDF Full Text Request
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