Research On Tax Risk Prevention Of GL Real Estate Development Enterprises

As an important part of our national economy,the real estate industry has played a great role in promoting economic development and tax contributions.Due to the long project cycle,complex business process,multiple taxes involved and strong professionalism,real estate development enterprises are faced with prominent tax risks.At the same time,with the improvement of tax collection and management system and the implementation of modern collection and management methods,the probability of tax risks of real estate development enterprises is gradually increasing.In this context,it is an urgent need for the healthy development of real estate development enterprises to study tax risk prevention and try to avoid tax risks.In this paper,GL real estate development enterprises are selected as the research object.Based on the relevant theories of tax risks,literature research method,case analysis method and data analysis method are adopted to conduct tax risk prevention research on GL real estate development enterprises from the ideas of finding,analyzing and solving problems.By combining its business situation,financial data and tax declaration data from 2017 to 2021,the tax risks of GL real estate development enterprises in the whole process of establishment and registration,land use right acquisition,project development and construction,pre-sale and sales,liquidation and so on were analyzed.From the external causes and internal causes of two aspects to analyze the causes of tax risks;According to the actual business situation of GL real estate development enterprises and the causes of tax risks,tax risk prevention countermeasures are proposed from three aspects: improving the internal basic environment of enterprises,constructing the internal control system of tax risks,and promoting tax-related information communication.