A Study On Tax Risk Management Of Real Estate Company Named C

In recent years,with the sustained and stable development of China’s economy,various tax policies have been constantly adjusted and improved,and a modern tax governance system adapted to the current economic and social development has initially formed.The function of tax is becoming increasingly important.At the same time,with the development of modern information technology such as big data,cloud computing,artificial intelligence,etc.,the tax supervision has made an integrated breakthrough from "managing tax by ticket" to "managing tax by number".The collection and management database is becoming more and more perfect,and enterprises will face more information,intelligent and accurate tax supervision.Under this development background,enterprises will face more and more risk points in the process of operation,especially the real estate companies that have become one of the important pillar industries of the national economy.As a heavy asset operation industry,the real estate construction cycle is long,the accounting is complex,the demand for funds is large,and all links intersect and coexist,especially the non-standard tax treatment of the company,which is easy to generate a large number of tax risks.The real estate company named C selected in this paper is a medium-sized real estate company that is mainly engaged in real estate development,building decoration and decoration engineering,and also undertakes the construction of earthwork engineering,water conservancy engineering,municipal engineering and landscaping engineering.Although the production and operation scale of the company is in the front,and the production scale is growing with the expansion of business scope,there are still many non-standard tax treatment.The management and middle leaders of C have a weak awareness of tax risk prevention and control and have not set up a special tax risk management department.Although the company’s internal system contains provisions on tax risk prevention and control,the implementation is poor and the response speed is slow,which is just a virtual reality.This paper studies the financial situation,tax identification and tax payment of Company C,selects tax assessment indicators to preliminarily identify the potential tax risks of the company,and finds that the enterprise may have the problems of false cost,under-income or overpayment of tax.Through further analysis of the production and operation links,it comprehensively,objectively and accurately identifies the tax risks in the production and operation links of the enterprise.Through evaluation and classification,the identified tax risks are divided into three categories and 18 items.According to the assessment conditions and research needs,after many studies and calculations,the risk assessment index method was selected to carry out tax risk assessment and classify the assessment risk levels.At the same time,it analyzes the deep-seated reasons for the tax risk points.On the one hand,it proposes measures to strengthen the tax risk management system from the level of company C itself,on the other hand,it formulates different preventive measures according to different levels of tax risk points,and puts forward scientific and reasonable preventive suggestions to effectively reduce or eliminate risks.The research in this paper has certain theoretical and practical significance,which can effectively help C Real Estate Company to strengthen tax risk management,standardize the handling of tax-related matters,reduce the company’s tax burden,reduce the loss of economic benefits and the lack of reputation caused by fines and late fees,and promote the healthy and long-term development of the company.