恒大集团纳税风险管理研究

发布时间：2018-05-15 23:20

本文选题：纳税风险 + 纳税风险管理　；参考：《哈尔滨工业大学》2013年硕士论文

【摘要】：随着国外安达信丑闻的曝光，国内各种税务门的出现，纳税风险对企业产生的影响越来越大，因此更多的企业开始关注纳税风险。尤其在近些年来，我国政府部门逐步加大了对企业纳税情况的监管，，纳税风险管理更是成为公司内部控制的一项重要内容。如何有效的对企业的纳税风险进行识别，评估和控制成了企业财税部门的一项重要工作。由于房地产企业涉税种类广泛而且涉税金额较大，因此在纳税风险管理上具有一定的特殊性，为了完善对房地产企业的纳税风险管理，本文以案例的形式，对恒大集团的纳税风险管理进行了系统的梳理。首先，对国内外对纳税风险管理的理论进行了简单介绍，为下文的案例分析提供了理论基础。然后，对恒大集团的管理现状进行了介绍，包括企业纳税管理现状以及其在纳税风险管理中存在的问题。最后，以案例的形式对恒大集团的纳税风险管理模型进行完善，该模型分为三个部分，第一部分是通过流程图法识别企业经营中存在的纳税风险，第二部分是通过分税种评估和整体评估相结合的方法对纳税风险进行评估，最后一部分是对评估的风险进行控制。本文以恒大集团为例对房地产企业存在的纳税风险进行了研究，一方面，希望将国内外对于纳税风险管理的理论用于实际，另一方面，希望能给我国房地产企业提供一个较完整的纳税风险管理体系，从而有效降低房地产企业面临的纳税风险。
[Abstract]:With the exposure of Andersen scandal in foreign countries and the emergence of various domestic tax doors, tax risk has a growing impact on enterprises, so more and more enterprises begin to pay attention to tax risk. Especially in recent years, the government departments of our country have gradually increased the supervision of the enterprise tax situation, and tax risk management has become an important part of the internal control of the company. How to effectively identify, evaluate and control the tax risk of enterprises has become an important work of the finance and taxation department of enterprises. Because the real estate enterprise has a wide range of tax-related types and a large amount of tax, so it has certain particularity in tax risk management. In order to improve the tax risk management of real estate enterprises, this paper takes the form of a case study. The tax risk management of Evergrande Group is systematically combed. Firstly, the theory of tax risk management at home and abroad is briefly introduced, which provides a theoretical basis for the case study below. Then, the management status of Evergrande Group is introduced, including the current situation of enterprise tax management and the problems in tax risk management. Finally, the tax risk management model of Evergrande Group is perfected in the form of a case. The model is divided into three parts. The first part is to identify the tax risk in the business operation by flow chart method. The second part is to evaluate the tax risk by the combination of tax assessment and overall assessment, and the last part is to control the risk of tax assessment. This paper takes Evergrande Group as an example to study the tax risk existing in real estate enterprises. On the one hand, it hopes to apply the theory of tax risk management at home and abroad to practice, on the other hand, It is hoped that it can provide a complete tax risk management system for real estate enterprises in China so as to effectively reduce the tax risk faced by real estate enterprises.
【学位授予单位】：哈尔滨工业大学
【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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