重庆市DX房地产企业所得税风险管理研究

发布时间：2018-03-11 19:43

本文选题：重庆市　切入点：房地产企业　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国政府对经济进行改革,城市在改革中不断发展,人口城市化进程不断加快,房地产开发行业得到了快速发展,并由此推动了房地产关联产业的发展和GDP的增加,为房地产业带来了新一轮的发展机遇。随着房价不断上升,且住房价格成为关乎民生的重要标准,政府对房地产业发展十分重视,而且把它作为民生建设的主要领域,房地产行业开始受到经济的影响,也给房地产业的发展带到来一些不确定因素。但是,由于房地产是一个特殊的行业,其税收问题较为复杂,房地产的企业所得税风险点也越来越多,从房地产的行业特性考虑,房地产开发业的各个环节都有对应的企业所得税风险点,所以房地产业需要强化对税收体系的建设。又因为房地产业的资金投入大,所以行业的税负也较大,如果在实行所得税产生了风险,将会对企业的信誉和经济损失带来较大的影响,所以房地产企业的风险所得税需要进行有效地管理,以减小风险发生的概率。为此,不少学者提出了相应的风险控制理论,房地产企业也在对所得税控制上取得了一定的成绩,因此有关企业所得税风险管理体系的理论研究必须推进。本文就是在这样的环境下,把重庆房地产企业DX公司作为实例,就企业如何预防风险进行分析和研究。本文以房地产企业的税务风险管理为切入点,通过对重庆某个房地产企业的分析,提出其税收风险管理体制的问题。并以国家税务总局的大企业的风险管理文件为指导方针,通过企业所得税相关数据分析研究DX公司可能存在的税务风险点,本文运用风险管理的相关理论,并结合纳税评估的相关指标,从DX公司的企业所得税入手,对DX公司企业所得税风险的现状和识别进行了深入研究。首先,对研究的背景与研究意义、国内外研究的现状概述、论文的主要内容和研究的主要方法,论文的框架和相应的研究的技术路线等。其次,阐述了企业所得税的风险管理理论,主要是对风险管理进行了概述,界定了相应的概念、税务风险管理理论和企业所得税风险管理理论等。随后,用两个章节的篇幅,对DX公司企业所得税风险管理制度、纳税风险识别和成因分析进行了详细阐述。文章重点论述了DX公司企业所得税风险存在原因和问题,并通过企业所得税风险点的分析,找出DX公司企业所得税风险管理的存在问题。最后,本文指出重庆公司需要建立税收风险管理体系,具体可以从企业所得税的风险管理环境的建设、企业所得税的目标的界定、企业所得税的风险评估和识别,企业所得税风险预警、涉税信息沟通体制的完善,以及对企业所得税的监督等。例如,本文中笔者是以上市企业DX公司为主要的案例分析样本,在此为基础上的案例分析有一定的代表性。在可以推广的情况下,可以提升房地产开发行业的企业所得税风险管理意识,提高企业对所得税的风险识别能力,以便保持高质量的企业所得税管理水平,以扭转企业所得税风险发生概率较大的现状,实施对企业的所得税的风险控制和防范,促进企业可以对所得税风险进行有效的控制,以实现对企业所得税的科学监管,减少企业的税务开支。
[Abstract]:With the Chinese government to reform the economy, city development in the reform, accelerating the process of city population, the development of real estate industry has been developing rapidly, and thus promote the increase of real estate related industry and the development of GDP, brought a new round of development opportunities for the real estate industry as prices rise. Housing prices, and become an important standard of the people's livelihood, the government attaches great importance to the development of the real estate industry, and take it as the main field of the construction of people's livelihood, the real estate industry started by the economic impact, but also to the development of the real estate industry with the arrival of some uncertain factors. However, because the real estate is a special industry, the real estate tax is a complex problem, the enterprise income tax risk is more and more, considering the characteristic of the real estate industry, all aspects of the real estate development industry has a corresponding corporate income Shuifeng Point, so the real estate industry needs to strengthen the construction of the tax system. Because of the real estate industry capital investment, so the industry's tax burden is large, if the risk in the implementation of income tax, will influence the reputation and economic losses to the enterprise, so the real estate enterprise income tax the need for effective risk management, to reduce the probability of risk occurrence. Therefore, many scholars put forward the corresponding risk control theory, real estate enterprises in the income tax control achieved certain results, so the theoretical research on enterprise income tax risk management system must be promoted. This article is in this environment, the Chongqing real estate DX company as an example, the enterprise how to prevent the risk. This paper analysis and Research on the tax risk management of real estate enterprises as the starting point, according to a Chongqing real estate enterprises Industry analysis, put forward the tax risk management system. According to the State Administration of Taxation of the enterprise risk management file for the guidelines, through the relevant data analysis of enterprise income tax tax risk of DX company may exist, the related risk management theory, and combined with the relevant indicators of the tax assessment. From the DX corporate income tax status and recognition of DX corporate income tax risk is studied. Firstly, the background and significance of research, summarizes the domestic and foreign research present situation, the main content and the main method of the research, the framework and the corresponding technical route of this research. Secondly that explains the risk management theory of enterprise income tax, mainly for risk management are summarized, the definition of relevant concept, theory and enterprise tax risk management of tax risk management theory etc. Then, with two chapters, the DX corporate income tax risk management system, tax risk identification and analysis of causes in detail. This article mainly discusses the existing problems and reasons of DX corporate income tax risk, and through the analysis of enterprise income tax risk points, to find out the problems of tax risk management of DX company enterprise income. Finally, this paper points out that Chongqing companies need to establish a tax risk management system, the construction of concrete from the enterprise income tax risk management environment, the definition of enterprise income tax target, risk assessment and identification of enterprise income tax, corporate income tax risk, improve the tax information communication system, and the enterprise income tax supervision. For example, the writer of this paper is based on the listed company DX as the main case analysis samples, based on the case analysis has certain representative in. With the promotion of the circumstances, can promote the development of real estate industry enterprise income tax risk management awareness, improve the enterprise income tax on risk identification ability, in order to maintain the high quality level of management of enterprise income tax, corporate income tax to reverse the status of large risk probability, risk control and prevention for the implementation of enterprise income tax and promote the enterprise to effectively control the risk of income tax, corporate income tax in order to achieve the scientific supervision, reduce the corporate tax expenses.

【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.4;F812.42

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