On the basis of risk management theory, we believe that the real estate enterprise tax risk management refers to reduce the tax loss of real estate enterprise tax risk identification, measurement, analysis, and on the basis of the process of effective prevention and control of the. Real estate enterprise tax risk management process runs through all kinds of production, sales and other business activities, and constantly cycle. Because of the position and different contents of the real estate enterprise tax risk management and tax risk management is different, and the real estate enterprise tax planning is different