财税与公共管理学院知识库

处在新发展阶段，我国更加注重经济的高质量发展，更加注重技术创新的引领作用。大数据的普及，使各行各业开始用大数据思维审视自身发展，以不断适应国家现代化发展的需要，税收风险管理也不例外。随着海量数据的涌现，税收风险管理靠传统手段已无法满足对数据的高效处理，科学运用大数据思维方式，将“以数治税”理念引入税收风险管理，充分利用大数据技术的优越性可实现税收风险管理的精确性。

房地产业在推动经济增长、带动相关产业发展、改善人民生活条件、增加财政收入等方面起到了很大的作用，已经逐渐成为国民经济的基础性和支柱性产业。但由于房地产行业经营涉及获取土地、开发建设、预售、清算等多环节，由此引发的税收风险也相对较大，因此，在“以数治税”视域下充分利用大数据资源全面识别税收风险成为房地产行业亟待解决的重要问题。对于甘肃省而言，房地产税收是税收总收入的重要组成部分，为了保障甘肃省税收稳定，对甘肃房地产行业税收风险管理进行研究具有重要意义。

本文在“以数治税”视域下，以甘肃房地产行业税收风险管理为研究对象，首先分析了甘肃房地产行业现状与税收情况，并对房地产行业各环节可能出现的风险点进行了总结与归纳；其次结合两个实际案例对甘肃房地产行业税收风险管理展开具体研究；再次通过上述研究，找出甘肃房地产行业税收风险管理存在的问题，并进行原因分析；最后提出甘肃房地产行业完善税收风险管理的对策建议，旨在不断加强甘肃房地产行业税收风险防控能力，提高税收征管水平，促进甘肃房地产行业健康发展。

At a new stage of development, China pays more attention to high-quality economic development and the leading role of technological innovation. With the popularization of big data, all walks of life have begun to examine their own development with big data thinking to constantly adapt to the needs of national modernization, and tax risk management is no exception. With the emergence of massive data, tax risk management can no longer satisfy the efficient processing of data by traditional means. The scientific use of big data thinking, the introduction of the concept of "managing tax by numbers" into tax risk management, and the full use of the advantages of big data technology can achieve the accuracy of tax risk management.

The real estate industry plays an important role in promoting economic growth, driving the development of related industries, improving people's living conditions and increasing fiscal revenue, and gradually becomes the basic and pillar industry of the national economy. However, because the real estate enterprise's operation involves multiple links such as land acquisition, development and construction, pre-sale, liquidation, etc., the tax risk caused by this is also relatively large. Therefore, in the perspective of "managing tax by numbers", making full use of big data resources to comprehensively identify tax risk has become an important issue to be solved by real estate enterprises. For Gansu Province, the real estate tax is an important part of the total tax revenue. In order to ensure the tax stability of Gansu Province, it is of great significance to study the tax risk management of Gansu real estate enterprises.

From the perspective of "managing tax by numbers", taking the tax risk management of real estate enterprises in Gansu Province as the research object, this paper first analyzes the current situation and tax situation of real estate enterprises in Gansu Province, and summarizes and summarizes the possible risk points in each link of real estate enterprises; Secondly, combined with two practical cases, this paper carries out a specific study on the tax risk management of real estate enterprises in Gansu Province; Thirdly, through the above research, find out the problems in the tax risk management of Gansu real estate enterprises, and analyze the reasons; Finally, the paper puts forward countermeasures and suggestions to improve the tax risk management of Gansu real estate enterprises, aiming at continuously strengthening the tax risk prevention and control ability of Gansu real estate enterprises, improving the level of tax collection and management, and promoting the healthy development of Gansu real estate enterprises.