ZT地产税务风险管理研究

发布时间：2018-01-08 13:14

本文关键词：ZT地产税务风险管理研究　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：2013年,央视曾公开曝光雅居乐、万科、招商地产等全国45家知名房地产企业应缴未缴土地增值税合计超过3.8万亿元。一时间,“欠税门”事件引发了社会的广泛关注,虽然多家涉事企业和国家税务总局均出面澄清“欠税存在误读”,但根据此后新闻报道中业内人士的测算和税务部门悄然加大土地增值税征缴力度的情况来看,我国房地产企业欠缴税款问题可能并非“空穴来风”。同时,仅就媒体报道的情况来看,知名房地产企业尚且存在如此惊人的“涉税问题”,更何况占市场绝大多数的中小房地产企业,这种状况直接反映了我国房地产行业整体存在税务风险管理不足的问题。对房地产企业来说,由于始终存在着项目开发周期长、涉税环节众多等行业特性,一旦税务风险管理失当,不仅可能给企业带来巨额经济损失,而且会严重损害企业的社会声誉。因此,加强企业税务风险管理,已成为当前我国房地产企业的普遍共识和亟待解决的问题。就税务风险管理来看,国内外的相关研究大都是在风险管理理论相对成熟之后才逐步发展起来的,而且国外对企业税务风险管理的研究相比国内起步更早、研究也更加深入。国内方面,直到2009年税务总局出台《大企业税务风险管理指引(试行))》后,才掀起一股探索税务风险管理问题的热潮。但国内各研究主体对涉税风险问题的研究以理论研究居多,典型案例研究较少,而且研究领域也各有侧重。一般来说,税务机关的研究主要侧重于政府征税角度的税收风险领域,而各高校、研究所、企业的研究主要侧重于纳税人角度的税务风险领域。因此,本文正是基于这样的研究背景下,尝试通过文献研究和案例分析相结合的方法,站在企业的角度,研究ZT地产公司存在的税务风险问题及其影响因素,以及如何构建企业的税务风险管理体系。本文首先对国内外有关企业税务风险管理方面的研究文献进行了回顾和评述,然后对税务风险管理的理论基础进行梳理,为后面的案例分析做理论铺垫。接下来,引入ZT地产的案例,通过介绍ZT地产的经济业务活动、涉税情况及其风险管理现状等,研究分析ZT地产公司存在的税务风险及其影响因素,进而提出构建企业税务风险管理的建议。本文的研究旨在为房地产开发企业的税务风险管理提供借鉴意义,使得房地产企业在符合税法规定的情况下,通过强化内部管理、合理筹划经济业务活动,达到降低企业税务风险、提升企业价值的目的。
[Abstract]:In 2013, CCTV has publicly exposed Yaju Le, Vanke, China Merchants Real Estate and other 45 well-known real estate enterprises in the country should pay land value-added tax outstanding total of more than 3.8 tillion yuan. For a period of time. The "tax owed door" incident has aroused widespread concern in the society, although many involved enterprises and the State Administration of Taxation have come forward to clarify that "there is a misreading of the tax arrears". However, according to the calculation of the industry in the news report and the situation that the tax department quietly increased the land value-added tax collection, the problem of the tax arrears of the real estate enterprises in our country may not be "groundless". At the same time. Only on the situation reported by the media, well-known real estate enterprises still exist such amazing "tax-related issues", let alone the majority of small and medium-sized real estate enterprises in the market. This situation directly reflects the problem of insufficient tax risk management in China's real estate industry as a whole. For real estate enterprises, because of the long project development cycle, many tax-related links and other industry characteristics. Once the tax risk management is wrong, it may not only bring huge economic losses to the enterprise, but also seriously damage the social reputation of the enterprise. Therefore, strengthen the enterprise tax risk management. As far as tax risk management is concerned, most of the domestic and foreign research on risk management is developed gradually after the theory of risk management is relatively mature. And foreign research on enterprise tax risk management started earlier than domestic, the research is also more in-depth. Domestic aspects. Until 2009, the State Administration of Taxation issued the "large enterprise tax risk management guidelines (trial)" after. Just set off a wave of exploration of tax risk management, but the domestic research subjects on tax risk is mostly theoretical research, the typical case study is less. Generally speaking, the research of tax authorities mainly focuses on the tax risk area from the perspective of government taxation, while universities and research institutes. The research of enterprises mainly focuses on the tax risk field from the perspective of taxpayers. Therefore, this paper is based on this research background, try to use the method of combining literature research and case analysis, stand in the perspective of enterprises. This paper studies the tax risk of ZT real estate company and its influencing factors. And how to build the enterprise tax risk management system. Firstly, this paper reviews and comments on the domestic and foreign research literature on enterprise tax risk management. Then the theoretical basis of tax risk management is combed, and the theoretical basis for the case analysis is made. Next, the introduction of ZT real estate case, through the introduction of ZT real estate economic business activities. This paper studies and analyzes the tax risk and its influencing factors of ZT real estate company. The purpose of this paper is to provide reference for the tax risk management of real estate development enterprises, so that the real estate enterprises in accordance with the provisions of the tax law. Through strengthening internal management and rationally planning economic and business activities, the aim of reducing the tax risk and enhancing the enterprise value is achieved.
【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】：F812.42

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