四平永泰房地产开发公司涉税业务内部控制研究

发布时间：2018-02-04 22:13

本文关键词： 涉税业务内部控制房地产开发公司　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：在过去的几年里,伴随着我国经济的飞速发展,各行业的企业逐渐认识到内部控制对于本身持续经营和发展的重要性。企业维持经营会存在很多的涉税业务,不可避免地就会发生一些涉税风险,其不确定性使它成为了企业持续经营活动中无法回避的重大风险之一。在中国,房地产开发业作为我民经济的支柱性产业之一,是我国的纳税大户,其税种具有数额庞大、类型多样的特点,在这种情况下,房地产公司的涉税业务内部控制就变得相当重要。但就现在的情况而言,房地产行业内部控制框架完整但对于涉税业务方面的内部控制明显不足。本文根据房地产企业的特征和税收政策,与房地产企业涉税业务内部控制相关理论相融合,具体分析四平市永泰房地产公司涉税业务存在的问题和原因并提出相应对策,从而帮助四平市永泰房地产公司构建一套行之有效的涉税业务内部控制体系。本文是以发现、分析问题,最后提出可行建议的思路进行的,采用专题研究形式,阅读相关资料提升本文理论水平的基础,并进行实地调研,深入了解四平市永泰房地产公司涉税业务内部控制情况,从而找到该公司在房地产开发流程中每个涉税环节存在的内部控制问题,并总结出有针对性的完善建议。本文主要包括五部分,各部分的内容如下:在目前国家对于房地产行业宏观调控的背景下,本文以四平市永泰房地产开发公司为研究对象,对该公司涉税业务内部控制的选题背景、研究意义、国内外研究现状、研究的目标、研究的主要内容和方法以及本文的创新点加以阐述。并介绍内部控制相关概念、涉税业务内部控制的相关概念。在以上背景知识的铺垫后,对四平市永泰房地产开发公司的情况加以介绍,通过实地调研、专人访谈等方式了解和分析其公司涉税业务内部控制的现状、存在的问题以及问题存在的原因。根据其涉税业务内部控制方面的问题以及问题存在的原因,结合国内外涉税业务内部控制方面的先进经验,提出完善四平市永泰房地产开发公司涉税业务内部控制制度的对策。最后,在论文的结尾进行总结并展望企业未来发展前景。
[Abstract]:In the past few years, with the rapid development of China's economy, enterprises in various industries have gradually realized the importance of internal control for their continuous operation and development. Inevitably, some tax-related risks will occur, and the uncertainty makes it one of the major risks that enterprises can not avoid in the continuing business activities. In China. The real estate development industry is one of the pillar industries of our people's economy, is our country's tax payer, its tax type has the huge amount, the type diverse characteristic, in this situation. The tax control of real estate companies has become very important. But in the current situation. The internal control framework of the real estate industry is complete, but the internal control of the tax-related business is obviously inadequate. This paper based on the characteristics of the real estate enterprises and tax policy. Combining with the theory of internal control of real estate enterprise's tax-related business, this paper analyzes the problems and causes of the tax-related business of Yongtai Real Estate Company in Siping City and puts forward the corresponding countermeasures. In order to help Siping Yongtai Real Estate Company to build an effective tax-related business internal control system. Reading relevant materials to improve the theoretical level of this paper, and carry out field research, in-depth understanding of the Siping Yongtai real estate company tax business internal control situation. In order to find out the company in the real estate development process in each tax-related links of internal control problems, and summed up targeted suggestions. This paper mainly includes five parts. The contents of each part are as follows: under the background of national macro-control for the real estate industry, this paper takes Siping Yongtai Real Estate Development Company as the research object, and selects the background of the internal control of the company's tax-related business. Research significance, research status at home and abroad, research objectives, the main contents and methods of the study and the innovation of this paper are described, and internal control related concepts are introduced. After laying the groundwork of above background knowledge, introduce the situation of Siping Yongtai Real Estate Development Company, through field investigation. Personal interviews and other ways to understand and analyze the current situation of the company's tax-related business internal control, existing problems and the reasons for the problems, according to its tax-related business internal control problems and the reasons for the problems. Combined with the domestic and foreign internal control of tax-related business advanced experience, proposed to improve the Siping Yongtai Real Estate Development Company tax business internal control system. Finally. At the end of the paper, we summarize and look forward to the future development of enterprises.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42;F812.42

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