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1、英文摘要及关键词AbstractRecently,therearemoreandmorecasesthatsomewell-knownenterprisesweresentunderservefinancialcrisisbytaxscandal.Therefore,theenterprisestaxriskmanagementhasbeenasignificanttopicforenterprisesgovernance.Forrealestateindustry,themarketingisveryactive.Be
2、causeoftherisingpriceofrealestate,theserealestateenterprisesgetmorepublicattention,andthegovernmentalsoincreasedregulationforthem.TherealestateindustryiscontinuouslylistedinthespecialinspectionindustriesbyStateAdministrationofTaxationforseveralyears.Underthiscirc
3、umstance,realestateenterprisesfacemoreandmoretaxrisk.Meanwhile,realestatedevelopmentcompaniesfacewithmoreintensecompetitionsothattheyneedtostrengthenallaspectsofmanagement,includingtaxriskmanagement.Underthisbackground,thispaperisbasedonenterprisesriskmanagementt
4、heoryandtakesfinancialanalysisandtaxpaymentevaluationasreferencetostudytherealestatedevelopmententerprisetaxriskmanagementinourcountry.Firstly,thispapersystematicintroducethebasictheoryofthetaxriskandmanagement,analysisoftax-relatedbackground,financialcharacteris
5、ticsandtaxcharacteristicsinrealestatedevelopmententerprises,andthenecessityofthetaxriskmanagementandtaxriskidentificationintherealestatedevelopmententerprises.Secondly,throughcombingrealestatedevelopmentbusinessprocesses,respectively,fromthelandingstage,thedevelo
6、pmentstage,thesalesstageandliquidationstage,thispapercombtaxriskinrealestatedevelopmententerprise,distinguishthecommonandimportanttaxriskpoint,andstatethecorrectsolutionforeachtaxriskpointbyreferringtotherelevantnationalpolicies,whichhasstrongpracticalsignificanc
7、e.Lastly,withlearningfromthetaxassessmentmethodandstartingfromthepointoftaxriskidentification,thispapercomprehensiveanalysistheexistingmainlytaxriskareainrealestatedevelopmententerprisestoextractthefeaturestoidentifyspecifictaxrisk,andestablishcorrespondingtaxris
8、kidentificationindexes.II英文摘要及关键词Bycountingindexestogettaxriskscore,thetaxriskidentificationmodelthatissuitableinrealestatedevelopmententerprisescanbebuilt,whi
