摘要:随着我国经济市场化程度的提高及房地产行业日益成熟，整个房地产行业的竞争目前非常激烈。而税收在房地产企业的各项活动中扮演十分重要的角色，对于税务的负担尤为需要重视，因此开展房地产企业税务风险管理研究，实施税务风险管理是当前房地产企业应对房价下跌、缓解资金困局的有效渠道之一，也是增强企业竞争能力、增加整体效益的有效途径之一。
本文从企业全局的角度出发，立足于企业税务风险管理理论，结合当前房地产行业发展形势进行税务风险管理必要性和可行性分析，运用SWOT理论分析不同类型房企实际，提出与房企未来发展前景、战略目标相符的税务风险管控措施。
关键词: 房地产企业,税务风险管理,税务筹划
Abstract:Along with our country economy the degree of marketization and the improvement of the real estate industry mature, the real estate industry is very fierce competition at present. And in real estate tax activities of the enterprise plays very important role, for tax burden is particularly needs to pay attention to, so real estate enterprise in tax risk management research, the implementation of the tax risk management is the current real estate enterprise to falling house prices, alleviate the effective channel dilemma for funds, and also one of the enhancement enterprise competition ability, increases the overall efficiency of an effective one way.
This paper, from the point of view of the global enterprise, based on enterprise tax risk management theory and combining with the current real estate industry development situation tax risk management necessity and feasibility, using SWOT theory analysis of different types room actual enterprises, and puts forward the future development prospects and room enterprises strategic goal of risk control measures in tax.
Key Words：Real estate enterprise, tax risk management, tax planning
任何企业在经营过程中必然要遇到三类风险，即经营风险、财务风险和税务风险。对于前两种风险企业比较关注，税务风险却没有引起企业的足够重视。但事实上，税务风险与其他风险同样重要。因为，如果企业税务上出现问题，不但会被补税，罚款，更深层次的影响是企业的信誉、股价和商业伙伴的信心
企业税务管理伴随在企业管理的整个过程中，穿插在公司的组织调整、市场营销、财务、人力资源国际化和多样化里面。实施税务风险管理有利于提升企业的竞争力与资源的合理配置，减少企业涉税风险，将风险控制到最小范围，可以减轻其税收负担，降低经营管理成本；并且，税收政策往往反映国家对企业投资的指导性意见，企业进行税务风险管理也可以为企业提供战略决策支持，可以根据税收的各种优惠政策，进行投资、融资决策，公司产权改革，企业流程再造，产品的更新换代等。这样不仅仅直接的享受了国家给予的优惠，社会资源也得到了更好的利用和配置。
