房地产行业税务稽查研究

发布时间：2018-01-20 17:47

本文关键词： 房地产税务稽查审计式稽查稽查分类管理一级税务稽查　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：二十一世纪以来，我国房地产行业快速发展成为国民经济的重要支柱产业，，在我国经济社会发展中占有重要地位。经济决定税收，伴随着房地产行业这个宏观经济增长的巨大引擎，其创造的丰富税收也成为政府财政收入的重要来源，占税收总收入的比重也不断提高。在房地产行业这个外表华丽的商业巨轮背后，其偷、逃、欠税现象越发严重。房地产开发的初始投资大、运作环节多、开发周期长等因素在客观上为房地产企业偷逃欠税提供了机会。从主观上看由于房地产开发资金周转困难，高额的银行贷款利率促使开发商抱着侥幸心理。各级税务管理机关不断加强对房地产企业的日常监控，创新思路，建立房地产一体化系统，积极对房地产等重点税源企业开展纳税评估，宣传普及税法。从实践来看具有一定的效果，但不够全面。税务稽查专司偷税、逃税、追缴欠税、骗税、抗税案件的查处，是税收征管的最后一道关口，不仅承担为国聚财的责任，还肩负着堵塞征管漏洞，打击税收违法行为的重任，更是提高房地产行业纳税遵从度的重要手段。房地产行业税务稽查对维护房地产行业正常税收秩序，营造良好公平的税收环境具有重要作用。对于房地产企业来讲，税务稽查就像一柄利剑时刻悬在头顶，对税收违法犯罪具有震慑作用。本文在总结其他学者对税务稽查研究和房地产行业税收制度研究的基础上，从税收的相关理论分析入手，介绍了房地产行业的税源构成和税收违法手段以及房地产行业税务稽查的现状，深入剖析房地产行业税务稽查存在的问题，最后提出完善房地产行业税务稽查的建议。对于国家制定房地产行业税收政策，完善税务稽查的法律定位，改善房地产行业税务稽查的模式和方法具有参考意义。
[Abstract]:Since 21th century, China's real estate industry has rapidly developed into an important pillar industry of the national economy, which plays an important role in the economic and social development of our country. With the real estate industry as a huge engine of macroeconomic growth, the rich tax revenue created by the real estate industry has become an important source of government revenue. The proportion of tax revenue is also increasing. In the real estate industry, this gorgeous business ship behind, its theft, escape, tax arrears more and more serious. Real estate development of the initial investment, many operational links. The long development cycle provides an opportunity for the real estate enterprises to evade the outstanding taxes. Subjectively, the high interest rate of bank loans urges developers to take chances because of the difficulty of capital turnover in real estate development. Tax administration authorities at all levels constantly strengthen the daily monitoring of real estate enterprises, innovative ideas, the establishment of an integrated system of real estate, and other key tax sources of real estate enterprises to carry out tax assessment. The propaganda popularizes the tax law. From the practical point of view has certain effect, but is not comprehensive. Tax inspection department tax evasion, tax evasion, tax fraud, tax fraud, tax case investigation and handling, is the last point of tax collection and management, not only assume the responsibility of collecting money for the country, but also shoulder the burden of plugging up the loopholes of collection and management. The task of cracking down on illegal tax acts is also an important means to improve the tax compliance of the real estate industry. The real estate industry tax audit to maintain the normal tax order of the real estate industry. To the real estate enterprises, the tax inspection is like a sword hanging over the head all the time, and it has a deterrent effect on tax crimes. Based on the summary of other scholars' research on tax audit and real estate industry tax system, this paper starts with the theoretical analysis of tax revenue. This paper introduces the tax sources and illegal means of the real estate industry as well as the present situation of the tax inspection in the real estate industry, and deeply analyzes the problems existing in the tax inspection in the real estate industry. Finally, the author puts forward some suggestions on how to improve the tax inspection of real estate industry. For the country to formulate the tax policy of the real estate industry and perfect the legal position of the tax inspection. To improve the real estate industry tax audit model and methods have reference significance.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

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