XY地产集团税务风险管控研究

发布时间：2018-04-12 06:28

本文选题：税务风险 + 风险管控　；参考：《郑州大学》2014年硕士论文

【摘要】：XY集团成立于1997年,受益于来房地产市场的迅猛发展,十余年来,集团迅速成长为收入和资产规模双超百亿,经营范围横跨房地产开发、建筑施工、商业管理、物业管理,拥有17家子公司的大型房地产企业集团,集团连续两年位居中国房地产百强企业。最近两年集团与税务机关的争议和处罚案件合计近四十起,给集团带来巨大的财产损失。XY集团迫切需要建立规范的税务风险管控机制,以化解所存在的税务管理风险。项目开发主体设立环节由于一个公司运作多个项目、项目公司注册地与工程所在地不一致以及建设资金筹集过程中过度依赖关联股东往来拆入拆出产生税收风险；在土地获取环节中由于“城中村”改造中票据和政府承诺的不规范、合作开发和股权并购获取土地使用权过程中风险承担不对等产生税收风险；在项目施工环节由于工程大清包方式下甲供材处理不规范、建造营销设施会计处理不规范、市政设施工程款抵减配套费的视同销售风险和法律手续不规范等产生税收风险；在产品销售环节由于促销销售的会计处理不当、精装修退款未据实执行、发放员工交通补贴产生税收风险；在商业地产经营环节中商业地产租金分拆筹划过度、委托经营管理失控及以商业地产合资经营产生税收风险。 XY集团项目开发主体设立环节应采取单设一对一的公司运作开发、以工程所在地注册项目公司、以先期逐步增资后期逐步减资的措施；在土地获取环节以协议形式规范票据和政府行为、合作开发时以精准的测算为基础签订规范的合作协议；在项目施工环节要明晰甲乙方的纳税权益、营销设施建造费资本化计入固定资产、市政配套设施以委托代建方式建设；在产品销售环节售后返租签订三方委托协议、对团购促销应及时确认应税收入、公司统一为员工购买加油卡替代交通补贴；在商业地产经营环节商对租金适度拆分、加强对委托经营的风险监控、对拟出资的商业地产先分立后出资进行合资经营。 XY集团公司不仅要尽快化解当前的税务风险,还要立足长远,建立全面税务风险管控的长效机制,构建规范有效的管控系统,确保能够及时防范和化解刚刚出现的重大税务风险。
[Abstract]:XY Group was founded in 1997, benefiting from the rapid development of the real estate market. Over the past 10 years, XY Group has grown rapidly to two hundred billion yuan in income and asset size, covering real estate development, construction, commercial management, and property management.With 17 subsidiaries of large real estate enterprise groups, the Group ranked China's top 100 real estate enterprises for two consecutive years.In the last two years, there have been nearly 40 cases of disputes and penalties between the Group and the tax authorities, which have brought huge property losses to the Group. XY Group urgently needs to establish a standardized tax risk control mechanism in order to resolve the existing tax management risks.Due to the operation of multiple projects in one company, the registration of the project company is inconsistent with the location of the project, and the excessive reliance on the associated shareholders in the process of raising construction funds results in tax risks.In the process of land acquisition, due to the non-standard of bill and government promise in the transformation of "village in city", the tax risk is not equal in the process of cooperative development and equity merger and acquisition of land use right.In the construction link of the project, due to the non-standard treatment of supply materials in the way of project clear package, the non-standard accounting treatment of construction marketing facilities, the tax risk of deducting the matching fee of municipal facilities project as well as the non-standard legal procedures, etc.In product sales, due to improper accounting for sales promotion and sale, refunds for fine decoration have not been carried out according to the facts, and the payment of staff transportation subsidies has created tax risks; in the commercial real estate business segment, the commercial real estate rent split up has been over-planned.Commissioned management out of control and commercial real estate joint venture to generate tax risk.XY group project development main body establishment link should take the single one-to-one company operation development, the project company registration in the project location, in advance gradually increases the capital later stage to reduce the capital step by step measure;In the process of land acquisition, we should standardize the bill and government behavior in the form of agreement, sign the standard cooperation agreement on the basis of accurate calculation when we cooperate in development, and make clear the tax rights and interests of Party A in the construction of the project.The construction fee of marketing facilities is capitalized into fixed assets, and municipal supporting facilities are built by way of entrustment and agency construction. After the sale of the products, a tripartite trust agreement is signed, and the taxable income shall be recognized in time for group purchase and promotion.The company buys refueling cards instead of transportation subsidies for its employees; in the commercial real estate management chain, the commercial real estate operators split up the rent moderately, strengthen the risk monitoring of the entrusted operation, and carry on the joint venture management of the commercial real estate to be funded first.XY Group Company should not only resolve the current tax risks as soon as possible, but also establish a long-term mechanism for overall tax risk management and control, and establish a standardized and effective management and control system.To ensure timely prevention and management of emerging major tax risks.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42;F812.42

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