DESK-BASED TAX RISK IDENTIFICATION FOR CONSTRUCTION ENTERPRISES BASED ON TAX BURDEN AND FINANCIAL INDICATOR ANALYSIS
Keywords:
Desk analysis, Tax risk identification, Tax burden rate, Financial indicator matching, Construction enterpriseAbstract
This paper develops an independent academic article from the desk analysis section of the source document. Using Company A as the research object, the study examines tax payment details from 2019 to 2023, tax burden rates for value-added tax, land value-added tax, corporate income tax, real estate tax, and urban land use tax, as well as individual income tax risks related to personnel types, income sources, wage categories, and year-end bonus taxation. The analysis shows that Company A's value-added tax burden rate rose from 4.57% in 2019 to 16.39% in 2023, exceeding the reference level of about 3.5% for general taxpayers in the construction industry and indicating possible risks in input invoice acquisition and deduction management. Land value-added tax, corporate income tax, real estate tax, and urban land use tax burden rates remain below industry reference levels, suggesting possible underpayment, revenue recognition, cost deduction, or asset tax-base issues. The individual income tax analysis identifies risks caused by complex personnel structures, multiple income channels, and year-end bonus sensitive intervals. Financial indicator matching further detects abnormal relationships among revenue, cost, and profit changes. The study provides a structured desk-based framework for identifying tax compliance risks in construction enterprises.References
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