会计信息化环境下A房地产公司税务舞弊风险识别研究

发布时间：2018-06-29 16:29

本文选题：会计信息化 + 税务舞弊　；参考：《吉林大学》2016年硕士论文

【摘要】：我国的会计电算化起步于1979年,经过了近20年的发展,随着国际信息技术的飞速发展,网络环境的日益普及,结合我国计算机技术及现代信息技术的发展,我国于1999年提出了会计信息化的概念,会计信息化是会计电算化与网络科技相结合的发展产物,并融合会计学理论基础发展生成现代化的会计信息系统,以更公开、更便捷的方式呈现会计电算化。会计信息化的发展不仅给企业提升了会计管理决策能力和企业管理水平,更增强了企业的竞争力。纵观近20年中国会计信息化的发展,我国的大中型企业已经在不同程度上实现了会计信息化,并将会计信息化与国际接轨,但随着会计信息化的不断发展和税务监管的发展迟滞,造成了企业潜在的税务风险。传统的手工记账,具有会计核算属于不易改动的特点,会计信息化的上线修复了传统手工记账的易错性,同时也改变了传统手工记账的不易改动性,不仅对税务机关的事中、事后监管提出了更高的要求和挑战,也为企业经营增加了更多的风险。近年来随着税务系统为了应对会计信息化的环境也逐步完善税务信息化制度的建立和完善,金税三期系统的上线、税务稽查电子查账软件的启用、黑名单制度的逐步完善,对不诚信纳税的公司进行了社会公告,公司由于会计信息化环境的完善也同样造成了税务舞弊风险的增加。面对税务信息化的环境,公司应及时学习及完善税法知识,降低公司税务风险。本文以A房地产公司为例进行房地产行业的税务舞弊风险点分析,按提出问题、分析问题、解决问题的思路,在首先介绍A房地产公司的基本情况,详细说明A房地产公司的ERP经营模式,及会计核算软件内容,并针对A房地产公司的税务舞弊风险原因进行剖析,总结造成A房地产公司税务舞弊风险的根本原因;其次针对A房地产公司的经营流程,具体分析A房地产公司在土地取得阶段、开发施工阶段、销售阶段以及清算阶段涉及的税务舞弊风险点,以经营流程为基础,分析每个阶段涉及的普遍存在的税收舞弊点,详细列明了营业税、契税、土地增值税等税种容易出现税务舞弊错漏环节;最后以剖析完整的税务舞弊风险点为基础,提出防控措施,力争以本文为契机,为所有的房地产公司服务,降低房地产公司的纳税风险。全文分为四个章节:第一章是绪论,以服务全文为目的进行撰写,主要阐明本文的选题背景及意义,研究方法与内容框架;第二章介绍了A房地产公司会计信息化的现状,并提出A房地产公司产生税务舞弊风险的原因分析;第三章以A房地产公司日常经营模式入手,分土地取得阶段、开发施工阶段、销售阶段以及清算阶段,从四个阶段入手深入剖析公司容易存在的税务舞弊风险点;第四章主要分析房地产公司应如何应对会计信息化环境下税务舞弊风险,并提出防控措施。
[Abstract]:Accounting computerization in our country started in 1979, after nearly 20 years of development, with the rapid development of international information technology, the increasingly popular network environment, combined with the development of computer technology and modern information technology in China. In 1999, China put forward the concept of accounting informatization, which is the product of the combination of accounting computerization and network science and technology, and the integration of accounting theory to develop a modern accounting information system in order to be more open. More convenient way to present accounting computerization. The development of accounting information not only improves the ability of accounting management decision-making and enterprise management, but also strengthens the competitiveness of enterprises. Looking at the development of accounting informatization in China in the past 20 years, the large and medium-sized enterprises in our country have realized accounting informatization to varying degrees, and have connected it with the international community. However, with the continuous development of accounting information and the slow development of tax supervision, the potential tax risks of enterprises have been caused. The traditional manual bookkeeping has the characteristics that accounting is not easy to change. The online accounting information not only restores the erroriness of the traditional manual bookkeeping, but also changes the immutability of the traditional manual bookkeeping, not only for the tax authorities. Supervision after the event put forward higher requirements and challenges, but also increased the risk of business operations. In recent years, with the tax system in order to cope with the accounting information environment and gradually improve the establishment and improvement of the tax information system, the introduction of the third phase of the gold tax system, the introduction of electronic tax audit software, and the gradual improvement of the blacklist system, Because of the improvement of accounting information environment, the risk of tax fraud is also increased. Facing the tax information environment, the company should learn and perfect the knowledge of tax law in time to reduce the tax risk. This paper takes A real estate company as an example to analyze the risk of tax fraud in real estate industry, and introduces the basic situation of A real estate company. The ERP management model of A real estate company and the content of accounting software are explained in detail, and the causes of tax fraud risk of A real estate company are analyzed, and the root causes of tax fraud risk of A real estate company are summarized. Secondly, according to the management process of A real estate company, the paper analyzes the tax fraud risk point of A real estate company in the stage of land acquisition, development and construction, sale and liquidation, based on the business process. This paper analyzes the common tax fraud points involved in each stage, and lists in detail the tax fraud mistakes and omissions in the tax categories, such as business tax, deed tax, land value-added tax, etc. Finally, based on the analysis of the complete tax fraud risk point, Put forward the prevention and control measures, strive to take this article as an opportunity to serve all real estate companies, reduce the tax risk of real estate companies. The full text is divided into four chapters: the first chapter is the introduction, to serve the full text for the purpose of writing, mainly to clarify the background and significance of this article, research methods and content framework; chapter two introduces the current situation of A real estate company accounting information. The third chapter starts with the daily management mode of A real estate company, including land acquisition stage, development stage, sales stage and liquidation stage. The fourth chapter analyzes how the real estate company should deal with the tax fraud risk under the accounting information environment, and puts forward the prevention and control measures.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F299.233.42

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