房地产企业逃避税手段及成因研究

发布时间：2018-02-24 09:36

本文关键词： 房地产企业逃避税手段成因控制　出处：《北京交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：房地产业是我国重要的税收来源之一。近年来,房地产业连续12次被列入国税总局发布的税务稽查重点行业名单,行业内逃避税现象严重,给国家和人民带来了严重的不利影响。因此,研究房地产企业逃避税对有效减少税收流失,增加政府的财政收入,增强税负公平性有着重要的现实意义,同时也有利于房地产业的健康持续发展。本文以房地产企业逃避税现状为切入点,综合运用比率分析法、归纳总结法对房地产企业发展状况、纳税情况进行深入研究。房地产企业逃避税对财政、宏观调控、资源配置等七个方面都有严重的危害,影响广泛。目前在国内研究中,大多数专家认为房地产企业逃避税严重,其主要根源在于我国现行税收制度的缺陷,因此,研究论文也主要集中于对现行税制以及税制改革的讨论。本文将通过对房地产企业在生产、流通、服务三大环节中所采用的逃避税手段进行深入研究,通过对手段的研究来归纳反推其产生的原因以及治理上的缺失点,最终本文认为现行制度、成本收益差和行业特性三个方面共同作用是诱发房地产企业大量逃避税的根本因素。逃避税是世界各国普遍存在的问题,国外不少国家在逃避税研究上比我国要成熟很多,在实践和完善中也不断摸索出一些有效的方式方法,是治理我国房地产税收流失值得借鉴的宝贵经验。在本文中,将梳理一些国外典型的逃避税治理方法进行借鉴,并针对我国房地产企业逃避税状况在优化征税权、完善税收管辖制度、加强发票管理等方面提出对策。治理房地产企业逃避税问题不仅要从法律制度、税收制度等相关制度上完善,还需努力提高纳税人的税收遵从,文章最后从强化纳税意识、提升纳税遵从能力、遏制权力腐败等方面提出相应建议。
[Abstract]:The real estate industry is one of the important tax sources in China. In recent years, the real estate industry has been listed on the list of key industries of tax inspection issued by the State Administration of Taxation for 12 consecutive times. Therefore, it is of great practical significance to study the tax evasion of real estate enterprises in order to effectively reduce the loss of tax revenue, increase the financial revenue of the government, and enhance the fairness of tax burden. At the same time also conducive to the healthy and sustainable development of the real estate industry. This paper takes the tax evasion status of real estate enterprises as the breakthrough point, synthetically uses the ratio analysis method, summarizes the real estate enterprise development situation, the tax payment situation carries on the thorough research, the real estate enterprise evades the tax to the finance, the macroscopic adjustment and control, At present, most experts in domestic research believe that the tax evasion of real estate enterprises is serious, the main root of which lies in the defects of our country's current tax system. The paper also focuses on the discussion of the current tax system and the tax system reform. This paper will conduct a deep study on the tax evasion means used by the real estate enterprises in the production, circulation and service. Through the research on the means to sum up the causes and the lack of governance, this paper concludes that the current system, the difference between cost and income and the characteristics of the industry are the basic factors to induce real estate enterprises to evade tax. Tax evasion is a common problem all over the world. Many countries abroad are much more mature than our country in the research of tax evasion. In practice and perfection, they have been groping out some effective ways and means. It is a valuable experience to manage the tax loss of real estate in our country. In this paper, we will sort out some typical methods of avoiding tax in foreign countries and optimize the tax right in view of the tax evasion situation of the real estate enterprises in our country. To improve the tax jurisdiction system and strengthen the invoice management, we should improve the tax evasion of real estate enterprises not only from the legal system, tax system and other related systems, but also to improve the tax compliance of taxpayers. Finally, some suggestions are put forward from the following aspects: strengthening the consciousness of paying taxes, improving the ability of tax compliance and curbing the corruption of power.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.233.42

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