近几年来，随着2013-2014年万科“欠税门”的出现，万达王健林偷漏税的消息曝光，纳税风险在企业整体风险管理中的地位显得越来越重要，更多的经营者开始意识到纳税风险将会对企业经营产生重大影响。2008年至今，我国税务部门相继出台各项政策对企业纳税遵从情况加大了监管的力度，对纳税风险的管理必将并且已经开始成为企业内部建立风险管理体系的一项重要内容。如何精准地识别企业纳税风险、评估风险、控制风险将逐步成为企业财务部门的工作重点。 房地产作为我国国民经济的支柱产业，涉及的税种种类广泛且金额较大，因此在纳税风险管理上具有一定的特殊性。本文结合现代风险管理理论和纳税风险管理理论对W公司在开发经营过程中面临的纳税风险管理进行深入研究，通过阅读文献资料的进行整合分析，总结具有实际意义并且被广泛认可的有关纳税风险管理的观点进行更深入的分析研究，并且针对企业财务情况进行具体数值分析，分析出目前W公司在纳税风险的成因包括：采取了不合理的纳税筹划方案；税务岗位工作人员专业素养偏低等。而W公司在进行纳税风险管理的时候遇到了以下难点：管理层纳税风险管理意识淡薄，公司纳税体制不完善，纳税管理流程残缺，纳税管理人才储备不足等情况。根据W公司的实际情况提出对策，构建一个完整的、完善的、适合W公司的纳税风险管理体系，使公司在竞争中占据优势，并且以此为基础构建适合于房地产企业的纳税风险管理的体系，使房地产企业健康发展。

In recent years, ”Vanke’s Tax arrears” appeared during 2013 to 2014 and the news of Wangjianlin’s tax evasion exposed, the risk of tax status in enterprises as a whole risk management has become increasingly important, more operators are beginning to realize the risk of tax will have a significant impact on the business. Since 2008, China's tax departments have introduced the policies on corporate tax compliance has increased the intensity of supervision of the tax risk management has already begun and will become established within the risk management system is an important content. How accurately identify corporate tax risk, risk assessment, control risk will gradually become the focus of corporate finance sector. Real estate as a pillar industry of China's national economy, involving a wide range of taxes and a larger amount, it has a certain degree of particularity on tax risk management. Combining modern risk management theory and tax risk management theory of W's in the development and operation of the process of facing the risk of tax management depth study by reading literature to integrate analysis, summary of practical significance and is widely recognized related tax risk management view more in-depth analysis, and financial information for enterprise specific numerical analysis, summarized the current W's tax situation and the difficulties of risk management, analysis of the causes of the current W in tax risk include: taking an unreasonable tax planning program; tax positions and other staff professionalism is low. The W companies during the tax risk management when it came a bit difficult: the management of tax risk management consciousness, the company tax system is incomplete, tax management process incomplete, inadequate tax management talent pool and so on. Propose a solution based on the actual situation of W's to build a complete, perfect for W's tax risk management system, the company an advantage in the competition, and as a basis for building suitable for the real estate business tax risk management system so that the healthy development of the real estate business.