Y房地产开发公司涉税风险控制研究

发布时间：2018-06-13 00:39

本文选题：涉税风险 + 房地产企业　；参考：《重庆理工大学》2017年硕士论文

【摘要】：对于我国的中小型房地产开发企业来说,由于资金、人力、管理水平的限制,风险意识较差,对涉税业务风险的控制比较薄弱,容易出现涉税问题,给企业经营带来损失。本文将涉税风险控制与中小型房地产企业的业务流程结合起来研究,探索出一套优化中小型房地产企业涉税风险控制的办法和制度,对房地产企业加强涉税风险控制有一定的借鉴和参考价值。本文采用文本分析法、案例分析法和调研分析法,以Y房地产开发公司为研究对象,在调查分析Y公司业务流程及涉税风险控制现状的基础上,发现了Y公司在涉税风险控制方面存在的问题并分析了问题成因,提出了优化的可行路径和对策建议。本文共有六个部分:第一部分为绪论,主要阐述了研究背景和意义,综述了国内外有关涉税风险控制的文献,介绍了本文的研究目标、内容、方法与思路;第二部分为理论基础,介绍作为案例分析理论基础的风险管理理论、内部控制理论和纳税成本理论;第三部分分析了Y公司涉税风险控制现状,介绍了Y公司基本情况、主要业务流程及涉税风险点,总结了Y公司在涉税风险控制方面的现状与特点,分析了影响Y公司涉税风险控制的因素;第四部分对Y公司在涉税风险控制方面存在问题及成因进行了分析;第五部分为优化Y公司涉税风险控制的研究,明确了优化涉税风险控制的思路和原则,阐述了涉税风险的基本识别方法,对Y公司进行了风险指标的设计、管理流程的改造和风险控制制度的完善,并提出了对策建议;第六部分为研究结论与展望,阐明了研究结果的理论可行性、实际可操作性和推广价值,同时展望了后续研究方向,总结了存在的不足。本文提出的优化研究涉税风险控制的方法,在理论上是可行的,在实务中是具有可操作性的。本文针对中小型房地产开发企业提出优化涉税风险控制的制度设计和对策建议,是在考虑企业成本效益原则的前提下,通过少量增加企业的管理成本而有效进行涉税风险控制,对改进中小型房地产开发企业的涉税风险控制具有一定的推广和参考价值,为中小型房地产开发企业在涉税风险控制方面的研究探索出了一条切合实际的道路。
[Abstract]:For the small and medium-sized real estate development enterprises in our country, because of the limitation of capital, manpower and management level, the risk consciousness is poor, the control of the risk of the tax-related business is relatively weak, and it is easy to appear the tax-related problem, which brings losses to the management of the enterprise. In this paper, we combine the tax risk control with the business process of the small and medium-sized real estate enterprises, and explore a set of methods and systems to optimize the tax risk control of the small and medium-sized real estate enterprises. For real estate enterprises to strengthen tax risk control has certain reference and reference value. This paper adopts text analysis method, case analysis method and investigation analysis method, taking Y Real Estate Development Company as the research object, on the basis of investigating and analyzing the business process of Y Company and the current situation of tax risk control. In this paper, the problems in tax risk control of company Y are found, and the causes of the problems are analyzed, and the feasible ways and countermeasures for optimization are put forward. This article has six parts: the first part is the introduction, mainly elaborated the research background and the significance, summarized the domestic and foreign related tax risk control literature, introduced this article research goal, the content, the method and the thought; The second part is the theoretical basis, introduces the risk management theory, the internal control theory and the tax cost theory as the theoretical basis of the case analysis; the third part analyzes the current situation of the tax risk control of Y Company, introduces the basic situation of Y Company. The main business process and tax-related risk points, summarized the current situation and characteristics of tax risk control in Y Company, analyzed the factors that affect the tax risk control of Y Company. The fourth part analyzes the problems and causes of the tax risk control in Y Company, the fifth part is the research on optimizing the tax risk control of Y Company, and clarifies the ideas and principles of optimizing the tax risk control. This paper expounds the basic identification method of tax-related risk, designs the risk index, the reform of management flow and the perfection of risk control system, and puts forward the countermeasures and suggestions. The sixth part is the conclusion and prospect of the research. The theoretical feasibility, practical maneuverability and popularization value of the research results are expounded, and the future research directions are prospected, and the shortcomings are summarized. The method proposed in this paper is feasible in theory and operable in practice. This paper puts forward the system design and countermeasures of optimizing tax risk control for small and medium-sized real estate development enterprises. Under the premise of considering the principle of enterprise's cost and benefit, it can effectively control the tax risk by increasing the management cost of the enterprise in a small amount. It has certain promotion and reference value to improve the tax risk control of the small and medium-sized real estate development enterprises, and provides a practical way for the research on the tax risk control of the small and medium-sized real estate development enterprises.
【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】：F299.233.42;F812.42

【参考文献】