恒大集团纳税风险管理分析-会计学专业论文.docxVIP

Abstract More and more enterprises begin to pay close attention to the tax risk since the exposure of the Arthur Andersen scandal and kinds of the emergence of tax came out in the domestic, the influence of tax risk on enterprises is becoming larger. Our government has increased the supervision of the tax situation of enterprises gradually, and tax risk management has become an important content to companys internal control especially in recent years. The effective of how to identify the tax risk for enterprises, assessment and control the risk have become an important work to tax department of an enterprise. Since the tax for Real estate enterprises are huge and related many species, the tax risk management has a certain degree of particularity. This article makes the form by cases to make systematically combing for the Evergrande Groups tax risk management in order to perfect the tax risk management of Real estate enterprises． Firstly, the article reviewed the theory of tax risk management in abroad and inland, provides a theoretical basis for the case analysis below ． Secondly, this paper introduces the present situation of the management of Evergrande Group, including the current situation of taxes through the management and its problems in the tax risk management. Finally, the improvement for the risk management model for the Evergrande Group is in the form of a case and divided into three parts, the first part is to identify tax risk existing in the enterprise management through the flow chart method, the second part is to evaluate tax risk through the combination of tax evaluation and overall evaluation method, the last part is the assessment of risk control. Based on Evergrande Group as an example of real estate enterprise tax risk in the research, on the one hand, want to make tax risk management theory to practice at home and abroad, on the other hand, hope to provide real estate enterprise a relatively complete system of tax risk management in our countr