M房地产公司税务风险管理研究

发布时间：2018-01-09 06:36

本文关键词：M房地产公司税务风险管理研究　出处：《重庆理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来随着房价的不断上升，人们对房地产市场越发关注。在经济环境改变的同时，房地产企业外部环境的不确定性增加，企业税务风险越来越大，这就要求房企必须加强企业管理的各方面内容。因房地产企业不同于其他类型企业的业务特性，各个经营环节都有涉税行为。一旦税务风险的爆发，会产生更加严峻的后果，我们必须尽快采取有效的税务风险管理工作。随着我国税务机关税收工作水平的进一步提高以及《大企业税务风险管理指引（试行）》实施，，很多学者开始进行税务风险管理的系统研究，如何对房地产企业进行有效的税务风险管理也引起各界人士的注意。本文结合风险及风险管理理论，联系我国企业纳税风险的特点及房地产企业特征，以M公司为切入点进行理论与数据的分析。文章联系房地产企业税务风险管理，基于对M公司税务风险的产生原因、风险管理现状等内容的研究，提出建立企业内部税务风险管理体系，推动相关税务风险管理工作的进行。期望本文能够对房地产企业税务风险管理研究做出贡献。
[Abstract]:In recent years, with the rising of house prices, people pay more and more attention to the real estate market. With the change of economic environment, the uncertainty of the external environment of the real estate enterprises is increasing, and the tax risk of the enterprises is increasing. This requires that housing enterprises must strengthen the various aspects of business management. Because real estate enterprises are different from other types of business characteristics, each business link has tax-related behavior. Once the outbreak of tax risk. Would have more serious consequences. We must take effective tax risk management as soon as possible. With the further improvement of the tax work level of our tax authorities and the implementation of the "tax risk Management guidelines for large Enterprises". Many scholars begin to carry on the systematic research of tax risk management, how to carry on the effective tax risk management to the real estate enterprise also attracts the attention of the people from all walks of life. Based on the theory of risk and risk management, this paper combines the characteristics of tax risk of Chinese enterprises and the characteristics of real estate enterprises. With M company as the breakthrough point to carry on the theory and the data analysis. The article links the real estate enterprise tax risk management, based on the M company tax risk production reason, the risk management present situation and so on the content research. This paper puts forward the establishment of internal tax risk management system to promote the relevant tax risk management, and expects that this paper can contribute to the study of tax risk management in real estate 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】：2014
【分类号】：F299.233.42

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