| In recent years,the strict collection and management environment has exposed tax scandals frequently,and the enterprises under investigation are faced with development crisis due to large fines and reputation damage.Due to the characteristics of long construction cycle and complicated tax-related matters,the tax risks of real estate enterprises are more severe than those of other industries.In addition,with the new normal of economic development,the revenue of real estate enterprises declines and their development prospects are hindered.Strengthening the management of tax risks and promote sustainable development of the real estate industry.This article selects a sample of 34 real estate enterprises in L city with an annual reported revenue of over 50 million yuan and total assets of over 50 million yuan from2019 to 2021,and establishes a sample library.Using the tax efficiency gap model,low-risk enterprise B,whose tax paying capacity matches the actual tax burden,enterprise A,whose tax paying capacity is greater than the actual tax burden,and enterprise C,whose tax paying capacity is smaller than the actual tax burden,are selected.By means of data analysis,interview and field investigation,the three types of enterprises with different risk types are compared and analyzed from multi-dimensional different risk points.Through the comparative analysis results of the cases,it can be seen that the three enterprises lack a set of scientific tax risk management system,but in general,the tax risk management of Company B is more scientific and effective,and the tax risk is small.The tax management of Company A is not systematic,and the tax risk management of Company C is obviously inadequate due to its small scale,which leads to the large tax risks of Company A and Company C.After the end of the case analysis,according to the analysis results of risk points in the case and my own work experience,summed up the sensitivity of different risk points to tax risks,and formed the tax risk list of real estate enterprises.Based on the risk list obtained from case analysis and combined with the research results of experts and scholars,the tax risk early warning indicators of this paper are selected together,Including financial analysis,tax rates,a total of seven quantitative indicators and fords the tax management,tax risk management environment,information feedback,a total of 13 qualitative indicators.Finally,a tax risk early warning index system with one target layer,five criteria layer and twenty measures layer is constructed.Fuzzy analytic hierarchy process was used to determine the index weight.The original quantitative index data was evaluated after data standardization,and the qualitative index was evaluated by fuzzy comprehensive evaluation method,and the comprehensive early-warning score of the tax risks of the three real estate companies was obtained comprehensively.This early-warning model is a comprehensive evaluation model including quantitative index and fixed index,which makes up for the deficiency of the existing early-warning models of tax risks.According to the final evaluation results of the early-warning system,Company A scored 51.59,Company B scored 41.02,and Company C scored 57.46.The tax risks of company B were relatively small,while those of company A and Company C were relatively high.On the one hand,after the evaluation results are produced,the tax authorities conduct investigation and analysis from the aspects of tax early warning,tax inspection,tax interview,tax back payment,fine payment,etc.,to understand the extent of the actual tax risks faced by the case enterprises in recent three years.The investigation results are consistent with the evaluation results of the early warning system.On the other hand,the evaluation results of the early warning model are basically consistent with the results of screening cases and case analysis.From these two aspects,it can be proved that the comprehensive early warning system constructed in this paper is effective,and also proves the effectiveness of tax efficiency gap model in tax risk selection cases. |
