Research On Tax Assessment Of H City R Real Estate Development Co.,Ltd

With the continuous progress of urbanization in China,the demand for urban housing has gradually increased,and the real estate industry has also developed and grown,and has gradually become an important source of tax revenue in my country.Because the real estate development process is complex and involves many links,it faces greater tax risks,and the corresponding tax management of real estate development enterprises is also more complicated.Carrying out tax assessment is one of the important means to strengthen the tax management of real estate enterprises,which can be effective Improve tax administration efficiency,prevent and resolve tax risks in the development of the real estate industry.R Real Estate Development Co.,Ltd.was established earlier,with a long investment cycle,large investment scale and large tax-related amount,and there are many tax-related projects and very complicated.It is one of the representative development enterprises in H City,so the real estate An enterprise’s tax assessment can effectively reduce the tax-related risks of the enterprise,and it is also of great significance to the tax collection and management of the real estate industry in H City.On the basis of the existing tax assessment theory,this paper analyzes the industry characteristics and tax-related risk points of the real estate industry according to the current situation of the tax administration of the real estate industry in H City.Besides the theoretical analysis,this paper also applies the index analysis method to set up the tax assessment index system of the real estate industry in combination with the domestic practice and the local reality.Three scale analytic hierarchy process is used to determine the weight of each level of index factors,and these indicators are used to carry out tax assessment of R real estate development enterprises.Combined with the financial data and tax declaration data of enterprises from 2017 to 2021,this paper analyzes the overall index evaluation and tax payment index,profitability,income and cost category,operation capacity and four index dimensions,and finds that enterprises have certain tax-related risks.According to the assessment process,the problems such as large fluctuation of enterprise tax payment risk,pending improvement of daily declaration,instability of some tax-related indicators,and great influence of tax payment risk on the whole by external environment are exposed,and corresponding suggestions are put forward according to the actual real estate.