房地产开发企业税收风险管理问题研究

发布时间：2019-01-05 09:34

【摘要】：随着我国经济的快速发展,人均物质生活水平显著提高,相应的对居住环境提出了更高的要求,为房地产行业发展带来了更大的空间。我国房地产业由于自身特性,具有带动上下游产业链和增加就业的重要作用,尤其是房地产企业缴纳的营业税和所得税,成为当地税收的财政的主要来源,有助于当地政府各项业务有序开展。但是由于当前激烈的市场竞争中,房地产开发企业税收同样面临着不同程度上的税收风险,这就需要加强税收风险管理,通过专业化、精细化税收管理,增加地方税收收入。由此,本文主要就房地产开发企业税收风险管理问题展开分析,结合实际情况,就其中存在的问题,寻求合理的应对措施。
[Abstract]:With the rapid development of our country's economy, the material living standard of per capita has been improved significantly, which has put forward higher requirements for the living environment and brought more space for the development of the real estate industry. Because of its own characteristics, the real estate industry in our country plays an important role in driving up and down the industrial chain and increasing employment. Especially, the business tax and income tax paid by real estate enterprises have become the main source of local tax revenue. This will help the local government to carry out various business in an orderly manner. However, due to the fierce market competition, the tax revenue of the real estate development enterprises is also facing different degrees of tax risk, which needs to strengthen the tax risk management, through specialization, fine tax management, increase local tax revenue. Therefore, this paper mainly analyzes the tax risk management of the real estate development enterprises, combining with the actual situation, to seek reasonable countermeasures for the existing problems.
【作者单位】：重庆理工大学会计学院;重庆市渝北区地方税务局;

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