基于S房地产有限公司的税务风险管理研究

发布时间：2018-05-18 02:00

本文选题：税务风险 + 税务风险管理　；参考：《广东财经大学》2017年硕士论文

【摘要】：随着经济的不断发展,社会上因为涉税处理不当而对企业造成负面影响的例子是越来越多,企业对税务风险的管理也是愈发重视。对于被视为国民经济产业支柱的房地产业,更是如此。因为房地产行业本身比较独特,在生产运营过程中的各项重要环节都与税务问题密切相关,而且相对其他行业而言,涉税状况复杂多变,税务风险贯穿始终。税务风险一旦引爆,不仅会给企业自身带来了经济损失,还使房地产行业社会公众形象出现负面影响,甚至导致破产,因此实施有效的税务风险管理势在必行。本文以S房地产有限公司的案例作为切入点,通过分析该公司的涉税状况和税务风险点,从而构建起房地产企业的税务风险管理体系。S房地产有限公司属于典型的房地产企业,将其作为研究对象,来探讨税务风险管理涉及的方方面面,希望能为完善房地产企业的税务风险管理体系提供一定的参考作用。本文将主要开展以下四方面工作:一是介绍文章的研究背景和意义、国内外研究现状、研究思路和方法和论文的创新点。二是描述S房地产公司的涉税状况和税务风险点。三是利用理论模型分析房地产企业税务风险的成因,并描述其特点。四是运用AHP分析法建立房地产企业税务风险评估指标体系。五是针对S房地产的涉税状况和税务风险点提出相应的税务风险控制建议。
[Abstract]:With the continuous development of the economy, there are more and more examples of the negative impact of tax handling on enterprises in society, and more and more enterprises pay more attention to the management of tax risk. For the real estate industry, which is regarded as the pillar of the national economic industry, the real estate industry itself is unique and in the process of production and operation. All the important links are closely related to the tax issues, and relative to other industries, the tax related situation is complex and changeable, and the tax risk runs through. Once the tax risk is detonated, it will not only bring economic losses to the enterprise itself, but also have a negative impact on the public image of the real estate industry and even lead to bankruptcy. Therefore, it is effective to implement the tax risk. The tax risk management is imperative. This article takes the case of S Real Estate Co., Ltd. as a breakthrough point. Through the analysis of the tax risk and tax risk points of the company, the tax risk management system of the real estate enterprise,.S Real Estate Co., Ltd. is a typical real estate enterprise, and it is used as the research object to discuss the tax wind. Risk management involved in all aspects, hope to provide a reference for the improvement of the real estate enterprise tax risk management system. This article will mainly carry out the following four aspects: first, to introduce the research background and significance of the article, the status of domestic and foreign research, research ideas and methods and innovation points of the paper. Two is the description of the S Real Estate Company The status of tax related and tax risk points. Three is to use the theoretical model to analyze the causes of the real estate enterprise tax risk, and describe its characteristics. Four is to use the AHP analysis method to establish the real estate enterprise tax risk assessment index system. Five is to S real estate tax related situation and tax risk points to put forward the corresponding tax risk control suggestions.
【学位授予单位】：广东财经大学
【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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