The second chapter, the theory of tax risk prevention and control. It mainly includes three aspects: first, the definition of risk management and tax risk management, the connotation of tax risk, enterprise tax risk monitoring of the connotation of enterprise tax risk monitoring characteristics, etc.. The necessity of monitoring the enterprise tax risk: two is the definition of tax risk in enterprise risk management theory of real estate enterprises. Index to measure the characteristics of real estate enterprises tax risk, tax risk types, real estate enterprise tax risk management of real estate enterprises. Three is the real estate enterprise tax risk prevention and control theory, mainly from the real estate enterprise tax risk prevention and control definition, real estate enterprise tax risk prevention and control procedures, real estate enterprise tax risk prevention and control principle of several aspects