Research On Tax Risk Management Real Estate Enterprises

The real estate industry is the pillar industry of China’s social and economic development.With the pressure and influence of China’s financial regulatory policies,many real estate companies are also facing the risk of mine explosion similarly to the P2 P platform.Tax risk is one of the main risks faced by enterprises in production and operation.Tax risk prevention and control is an important part of enterprise financial management and internal control mechanism.Whether it can effectively prevent and control tax risks brings harm to enterprises.An important topic of core competitiveness.Based on the relevant literature and existing policies,this study expounds the related concepts and theoretical basis of 50 real estate enterprises listed on Shanghai and Shenzhen Stock Exchanges.This study analyzes the taxes involved in the real estate industry and real estate development and management through the combination of qualitative analysis and quantitative description,and assesses the tax risks of major tax types of enterprises by means of the tax difference rate.Additionally,this study takes real estate enterprises as the research object,collects and organizes Guotai Junan CSMAR database and related materials,and selects 8 factors including enterprise scale,total asset turnover rate and return on assets as independent variables,and the actual overall tax negative rate of enterprises.As a dependent variable,a multivariate regression model was constructed,and the factors affecting tax risk were demonstrated through correlation analysis and regression analysis.The results show that the actual tax rate of real estate enterprises is positively correlated with capital intensity,net profit cash net income,return on assets,and other five independent variables,and is represented by three independent variables: firm size,asset-liability ratio and total assetTurnover.Negative correlation.Finally,based on the theory of corporate tax risk management,this study combines the tax-related matters in the development and operation of real estate enterprises in China,from the main tax types to tax risk prevention and control,the actual overall tax rate,tax risk prevention and control,and internal control.The aspect proposes countermeasures for the prevention and control of tax risks in real estate enterprises.In conclusion,this study analyzes the tax risks within real estate enterprises in China,and proposes countermeasures for the management of tax risks in real estate enterprises.This research not only has positive guidance and reference significance for the actual work of enterprise managers and financial personnel,but also makes useful explorations for other similar enterprises to construct tax risk prevention and control systems.