房地产企业税务风险管理研究

发布时间：2018-04-08 22:36

本文选题：税务风险　切入点：管理　出处：《中央民族大学》2016年硕士论文

【摘要】：纵观当前企业经营管理实践,企业管理层往往偏重于财务风险管理,而对于与其同样重要的税务风险管理不够重视。但是随着国家对税收的管理日趋程序化、正规化,税务检查力度也越来越大的形势下,偷税、漏税等行为越来越难以藏匿,一旦被查处,企业将承担巨大的风险,税收成本已经成为影响企业经济效益的一个重要因素。房地产业在进入21世纪以后发展迅猛,对国家税收贡献大,对经济的拉动效果明显,已然成为国民经济的支柱产业,遥遥领先于其他行业。但另外一方面,房地产行业迅猛发展的背后是纷繁复杂的外部环境和日益多样化的经营活动,还有行业在全国范围内长时间的成为国家的重点稽查对象。税务环境影响了房地产企业的方方面面,包括投资计划、项目建设、产品销售,甚至企业现金流及社会声誉。现实迫切需求加强对企业,特别是房地产企业的税务风险管理研究。本文选取A房地产公司作为本文研究房地产企业税务风险管理体系的案例。通过寻找A房地产公司税务风险管理中存在的问题及其成因,并提出有针对性的改善举措,帮助公司减小税务风险、降低经营成本、提升市场竞争力,实现公司经营效益最大化。具体分为六个章节,第一章是绪论。从研究背景和研究意义出发,用文献综述的形式分别介绍了国内外对税务风险的概念、税务风险管理的目标、税务风险的形成机制、纳税风险管理应对措施等研究成果,在此基础上,确定本文的研究框架与研究方法。第二章是理论分析。介绍了企业税务风险管理相关理论,本章具体阐明了税务风险的概念、税务风险发展阶段、税务风险的特点、税务风险的管理目标等为下文的研究奠定理论基础。第三章介绍了房地产行业的税收总体情况及税务风险管理状况情况。在此基础上,简单介绍了A房地产公司的基本情况、纳税情况和目前公司税务风险管理状态。第四章通过举例说明A房地产公司在项目经营过程中发生的典型税务风险问题,并对其深入分析探讨,有针对性的的提出公司存在税务风险问题的客观原因和主观原因。第五章主要针对A房地产公司存在的税务风险问题,提出了一系列比较具有可操作性的建议,即通过构建风险管理机制,实现税务风险识别、评估、控制体系的构建,完善筹划方案等途径建立健全A公司的税务风险管理体系。第六章是全文的研究结论。希望通过对A房地产公司的研究,在一定程度上丰富对房地产行业税务风险管理体系的探讨和研究。
[Abstract]:Looking at the current practice of enterprise management, the management of enterprises often pay more attention to financial risk management, but not to tax risk management, which is as important as the financial risk management.However, with the increasingly procedural and regularized management of taxation by the state and the increasing intensity of tax inspection, tax evasion and tax evasion are becoming more and more difficult to hide. Once they are investigated and dealt with, enterprises will bear enormous risks.Tax cost has become an important factor affecting the economic benefits of enterprises.After entering the 21st century, the real estate industry has developed rapidly, has made a great contribution to the national tax revenue, and has a remarkable effect on the economy. It has become the pillar industry of the national economy and is far ahead of other industries.But on the other hand, behind the rapid development of the real estate industry is the complex external environment and increasingly diversified business activities, as well as the industry in the national scope for a long time to become the focus of national inspection object.The tax environment affects all aspects of real estate companies, including investment plans, project construction, product sales, and even corporate cash flow and social reputation.It is urgent to strengthen the research on tax risk management of enterprises, especially real estate enterprises.This paper chooses A real estate company as a case study of real estate enterprise tax risk management system.By looking for the problems and their causes in the tax risk management of A real estate company, and putting forward targeted improvement measures to help the company to reduce the tax risk, reduce the operating cost, and enhance the competitiveness of the market.To maximize the operating efficiency of the company.Specifically divided into six chapters, the first chapter is an introduction.Based on the background and significance of the research, this paper introduces the concept of tax risk, the goal of tax risk management, the formation mechanism of tax risk, the countermeasures of tax risk management and so on by means of literature review.On this basis, the research framework and research methods are determined.The second chapter is the theoretical analysis.In this chapter, the concept of tax risk, the development stage of tax risk, the characteristics of tax risk and the management goal of tax risk are introduced.The third chapter introduces the general situation of real estate tax and tax risk management.On this basis, the basic situation of A real estate company, tax situation and the current tax risk management state are briefly introduced.The fourth chapter illustrates the typical tax risk problems of A real estate company in the process of project management, and analyzes them deeply, and puts forward the objective reasons and subjective reasons of the tax risk problems in the company.In the fifth chapter, aiming at the tax risk problem of A real estate company, a series of operable suggestions are put forward, that is, the construction of tax risk identification, evaluation and control system by constructing risk management mechanism.Perfect planning and other ways to establish and improve A company's tax risk management system.Chapter six is the conclusion of the thesis.Through the research of A real estate company, the author hopes to enrich the discussion and research on the tax risk management system of real estate industry to a certain extent.
【学位授予单位】：中央民族大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F299.233.42

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