A房地产企业税务内部控制研究

发布时间：2018-02-23 19:34

本文关键词： 房地产企业税务内部控制内部控制制度　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着国家税收政策的改革以及企业管理意识的提高，税务内部控制已经成为企业内部控制的重要内容。近年来，，房地产行业的税收制度不断变动，企业要想在激烈的市场竞争中立于不败之地，就必须在生产经营过程中时刻关注税收政策的新动向，在进行内部控制时主动实施税务内部控制。A房地产企业是在房地产业高速发展时期成立的企业，由于其起步较晚，进入调控阶段的房地产市场无疑使其生存环境更为严峻，对该企业的税务内部控制进行研宄有利于规范其涉税业务流程、降低税收负担和防范税务风险，进而使其能够得以持续健康发展。本文参照财政部等五部委发布的《企业内部控制基本规范》和国家税务总局发布的《大企业税务风险管理指引（试行）》，以A房地产企业2010-2011年度的会计数据为基础，采用定性和定量的分析方法研宄了该企业的税务内部控制现状，并由此提出了完善其税务内部控制制度的建议。文章首先论述了企业税务内部控制的含义、原则和基本要素，然后结合A房地产企业2010-2011年度的主要会计数据详细分析了该企业当前的税务内部控制现状，并通过税务内部控制综合评价指标定量地分析指出A房地产企业目前的税务内部控制处于较差水平。在此基础上，根据税务内部控制的基本要素相应地提出了完善A房地产企业税务内部控制制度的对策建议。A房地产企业只有积极改进其税务内部控制制度，并加以严格执行，才能有效防范税务风险，提升企业价值，保障其持续健康发展。
[Abstract]:With the reform of national tax policy and the improvement of enterprise management consciousness, tax internal control has become an important part of enterprise internal control. In recent years, the tax system of real estate industry is constantly changing. If an enterprise wants to remain invincible in the fierce market competition, it must always pay attention to the new trend of tax policy in the process of production and operation. When carrying out internal control, the real estate enterprise is set up in the period of rapid development of real estate industry. Because of its late start, the real estate market entering the stage of regulation and control undoubtedly makes its living environment more severe. The study of the internal control of the enterprise's tax is beneficial to standardize its business flow, reduce the tax burden and guard against the tax risk, so that it can continue to develop healthily. This paper refers to the basic norms of Enterprise Internal Control issued by the Ministry of Finance and other five ministries, and the guidance on tax risk Management for large Enterprises (for trial implementation) issued by the State Administration of Taxation, which is based on the accounting data of A real estate enterprise in 2010-2011. This paper studies the present situation of tax internal control in this enterprise by using qualitative and quantitative analysis methods, and puts forward some suggestions to perfect its tax internal control system. Firstly, this paper discusses the meaning, principle and basic elements of enterprise tax internal control. Then, combined with the main accounting data of A real estate enterprise in 2010-2011, the current situation of tax internal control in this enterprise is analyzed in detail. And through the quantitative analysis of the comprehensive evaluation index of tax internal control, it is pointed out that the tax internal control of A real estate enterprise is at a poor level at present. According to the basic elements of tax internal control, this paper puts forward the countermeasures to perfect the tax internal control system of A real estate enterprise. A real estate enterprise can only actively improve its tax internal control system and strictly enforce it. In order to effectively prevent tax risks, enhance the value of enterprises and ensure their sustainable and healthy development.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.233.4

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