Study On Risk Identification And Assessment Of Real Estate Land Vat In China

On December 14,2016,the Central Economic Work Conference for the first time put forward the main regulation ideas of housing without speculation,the real estate industry bid farewell to the "platinum era".For local governments,the fiscal contribution rate of the real estate sector remains high.The real estate development industry has many tax-related links and the tax business is complex,so the tax authorities have been faced with arduous challenges in the supervision process.Including land value-added tax in 2022 income of 634.8 billion yuan,also from the side reflects the importance of land value added tax,more reflects the tax authority land value-added tax liquidation audit work,plays an important role in the local government revenue,so based on the tax risk identification and assessment work is particularly important.This paper takes the risk points of the tax department in the audit of land value-added tax liquidation as the starting point,sorts out the important risk points,combines the artificial intelligence method,establishes the risk identification and evaluation model,and verifies the risk identification and evaluation model combined with the actual cases,so as to achieve the goal of improving the efficiency of liquidation audit.This paper takes the basic policy of land,calculation method,liquidation and audit of value-added tax as the starting point of research theory and practice,By sorting out the research status of land value-added tax liquidation audit,Including the advantages of the land value-added tax liquidation audit collection and management mode,the difficulties faced by the grass-roots level and the key points in the liquidation audit work,In view of the three important risk points encountered in the audit work of land value-added tax liquidation,namely,the obvious low transaction price without justifiable reasons,the non-compliance of bills and the unreasonable development indirect costs,Established the risk identification and evaluation model of land VAT liquidation audit based on artificial intelligence,It includes the identification and evaluation model of obviously low risk points of transaction price without justifiable reasons,the identification and evaluation model of bill non-compliance risk points,and the identification and evaluation model of unreasonable risk points of indirect costs.Finally,the basic situation of two typical enterprises H and M in L city is analyzed.Based on the research of this paper,it can be concluded that the audit work of land value-added tax liquidation is highly dependent on national policies,and the liquidation process of land value-added tax is complicated,especially the cost audit of deductible real estate projects is faced with the workload of large basic data collection and many review processes.The real estate transaction price is obviously low without justifiable reasons,the bills are not compliant,and the development indirect costs are unreasonable are the important risk points encountered in the work of land value-added tax clearing and audit.The artificial intelligence method proposed in this paper can effectively automatically identify the above risks and improve the efficiency of land value-added tax liquidation and audit.Based on the above conclusions,this paper puts forward suggestions to improve the audit of real estate land value-added tax liquidation from the level of enterprises,state and tax authorities.At the enterprise level,enterprises need to accurately grasp the national tax preferential policies and employees pay attention to the land VAT liquidation;at the national level,continue to improve the existing land VAT liquidation audit management system and introduce the land VAT liquidation audit risk management system based on artificial intelligence.At the tax department level,improve the professional level of grassroots auditors,and strengthen the cooperation and information sharing among all departments.The work of this paper can improve the tax compliance of real estate development enterprises,improve the efficiency of land value-added tax liquidation and audit by tax authorities,and provide important micro theoretical support and empirical evidence for the healthy and sustainable development of China’s real estate industry.