房地产企业税务风险管理制度研究

发布时间：2018-04-09 20:41

本文选题：房地产企业　切入点：税务风险管理　出处：《南京林业大学》2013年硕士论文

【摘要】：随着我国市场经济的不断发展和税收法律体系的日趋完善，企业在发展过程中所面临的税务风险越来越受到人们的重视，这在作为我国经济支柱的房地产行业中体现的尤为明显。房地产企业在经营过程中具有涉及税种和税收政策多而复杂、税负率较高和税收管理难度大等税务管理特征，加上生产周期长、经营业务复杂及房地产企业资金压力大，有强烈的迟缓缴纳税款意愿等行业特征，导致了房地产行业所面临的税务风险压力要远高于其他一般企业，近年来我国各地不断爆发出来的房地产企业税务处罚案件也证明了这一点。随着我国税务机关对房地产企业的税收征管越来越严格，如何对房地产企业进行有效的税务风险防范和控制也越来越受到税收征管机关和纳税人的高度重视。 2009年国家税务总局正式发布了《大企业税务风险管理指引（试行）》,该指引的出台为大企业如何做好企业税务风险管理工作做了良好的指示。本文基于房地产开发企业实际的经营活动，以《大企业税务风险管理指引（试行）》为指导原则，构建具有房地产企业特色的税务风险管理制度。本文分六个部分对房地产企业税务风险管理制度进行了研究。首先介绍了研究背景及相关综述，，并阐述本研究的研究路线方法和创新点；其次对税务风险管理相关理论进行介绍，奠定了房地产企业税务风险管理的理论基础；第三部分从内外两个角度分析税务风险因素，并分析房地产企业税务风险管理的特点；第四部分对我国房地产企业税务风险的现状进行评估；第五部分从风险管理组织、风险识别和评估、风险应对和控制、信息管理与沟通、监督与改进的角度，构建房地产企业税务风险管理制度框架；最后进行总结和展望。期望这篇文章能够为房地产企业完善税务风险管理，更好地防范和控制税务风险，提高经济效益。
[Abstract]:With the continuous development of the market economy and the improvement of the tax legal system in our country, people pay more and more attention to the tax risks faced by enterprises in the process of development.This is reflected in the real estate industry as a pillar of our economy is particularly obvious.In the course of operation, real estate enterprises have the characteristics of tax management, such as many and complex tax types and tax policies, high tax burden rate and great difficulty in tax management. In addition, the production cycle is long, the operation business is complex and the financial pressure of real estate enterprises is great.Industry characteristics such as a strong willingness to pay late taxes have led the real estate industry to face far higher tax risk pressures than other ordinary businesses.In recent years, the tax punishment cases of real estate enterprises in various parts of our country have proved this.With the tax collection and management of real estate enterprises becoming more and more strict, how to effectively prevent and control the tax risks of real estate enterprises has been paid more and more attention by tax collection and management authorities and taxpayers.In 2009, the State Administration of Taxation officially issued the "guidelines on tax risk Management for large Enterprises", which provided good instructions on how to do a good job of tax risk management in large enterprises.Based on the actual management activities of real estate development enterprises, this paper constructs a tax risk management system with the characteristics of real estate enterprises under the guiding principle of "tax risk Management guidelines for large Enterprises (trial)".This article divides into six parts to carry on the research to the real estate enterprise tax risk management system.Firstly, the research background and related summary are introduced, and the research route and innovation of this study are described. Secondly, the related theories of tax risk management are introduced, which establishes the theoretical foundation of tax risk management in real estate enterprises.The third part analyzes the tax risk factors from both internal and external angles, and analyzes the characteristics of tax risk management in real estate enterprises. The fourth part evaluates the present situation of tax risk of real estate enterprises in China; the fifth part analyzes the risk management organization.From the perspective of risk identification and evaluation, risk response and control, information management and communication, supervision and improvement, the framework of tax risk management system for real estate enterprises is constructed.It is expected that this article can improve the tax risk management, prevent and control the tax risk and improve the economic benefit for the real estate enterprises.
【学位授予单位】：南京林业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F299.233.4

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