Study On Tax Payment Risk Assessment Of L Company In Ningxia

In recent years,the financial environment has been tightened,the fourth phase of the Golden tax system of the tax department is about to be launched,and the tax big data supervision has been strengthened.If there is any problem in the tax risk management,the company will suffer losses in economy and reputation,bear unnecessary tax burden,and be subject to legal sanctions and punishment.If the company’s business situation becomes more severe,it may even cause the company’s bankruptcy.Therefore,the company needs to pay attention to the tax risks faced in the operation,and make corresponding positive reactions and countermeasures.Due to the increasing concentration of the local real estate market in Ningxia year by year,the "large number of enterprises" of foreign large real estate enterprises,the increasingly fierce competition in the local real estate industry in Ningxia,the limited investment capital,internal management personnel not high awareness of tax risk prevention factors,the tax risk of local real estate companies in Ningxia presents a large trend.At present,there few researches on tax payment risk of local enterprises in Ningxia in related literatures,and the analysis of tax payment risk is not deep enough,and the construction and effective analysis of tax payment risk model are not enough.Therefore,in view of the constantly changing market environment,it is very urgent for Ningxia local real estate companies to build a tax risk assessment system suitable for their own characteristics.In this paper,L real estate Company in Ningxia is taken as the research object,based on the literature on tax risk related theories of domestic and foreign experts and scholars,and based on the third phase of golden tax system,the tax risk identification of L Company is carried out from two aspects of financial statements and tax types,and the tax risk assessment index of L company is established.The principal component analysis method is used to screen out the indicators with strong influence on tax payment risk,construct the tax payment risk assessment model of Company L,and obtain the degree of tax payment risk of Company L.By analyzing the reasons for the existence of tax risk in Company L and putting forward corresponding tax risk prevention suggestions,we hope to provide reference for the tax risk assessment of the real estate industry in Ningxia.