LN房地产开发公司纳税检查案例分析
发布时间：2019-05-18 11:35
【摘要】：现阶段我国的社会主义现代化建设需要大量的财政资金，在我国，税收收入在财政收入中占有很大的比例，因此，完善税收征收管理水平，保证税款及时足额入库才能保证财政预算收入圆满实现，从而保障国民经济持续稳定的发展。纳税检查是税收征管中的热点问题，纳税检查是正确贯彻税收政策、法规，严肃纳税纪律的保证，通过纳税检查可以规范征纳双方的涉税行为，堵塞税款流失的漏洞，保证国家财政收入及时、足额入库。此外，纳税检查也能够促进企业改提高生产效率，改善经营管理，从而提高经济效益。由此可见，完善税务机关的纳税检查工作，对国家和纳税人都有着非常积极的意义。 本文的写作思路是将全文分三个部分阐述问题，第一大部分是纳税检查概述，这部分内容主要介绍了纳税检查的概念是什么、实施纳税检查有何意义、纳税检查的主要内容包括哪些、纳税检查的方法有哪些以及实施纳税检查的基本程序等。第一部分的内容主要为第二部分进行案例分析打下坚实的理论基础。第二部分开始是纳税检查的典型案例，本文选取了对LN房地产开发公司的纳税检查案例，通过对该公司财务资料的分析和实地检查，发现该房地产开发公司主要在收入确认和成本费用的列支两方面存在涉税问题。其中，收入确认方面主要存在问题有：第一，该房地产开发公司的回迁楼中有部分住户已经办理了入住手续，则房屋使用权已经转移，应视为开发产品已经开始投入使用，应视同销售确认收入，并将销售收入计入到企业所得税应纳税所得额中，计算缴纳企业所得税，但是该公司却并没有确认这部分收入并按规定进行纳税申报；第二，该房地产开发公司与提供建筑安装服务的企业通过相互抵账的方式隐瞒了销售收入；第三，预售款收入挂在往来科目账上未确认销售收入并纳税申报。成本费用方面的问题有：第一，账面中存在不得列支的假发票成本；第二，账面中存在应分摊未而分摊的成本；第三，未合理预提建筑安装成本；第四，账面中存在着与另一建筑安装企业同时重复列支的同一项费用，由于本企业没有原始凭证原件，，所以这部分费用不可以税前列支。第三部分对如何完善纳税检查工作提出建议和启示，使税务稽查人员加强对房地产开发企业少计收入、多列成本费用以偷逃企业所得税税款行为的检查，保证国家税款及时足额的入库。
[Abstract]:At present, China's socialist modernization construction needs a lot of financial funds. In our country, tax revenue accounts for a large proportion of fiscal revenue. Therefore, improve the level of tax collection and management. Only by ensuring the timely and full storage of taxes can the budget revenue be realized successfully, so as to ensure the sustained and stable development of the national economy. Tax inspection is a hot issue in tax collection and management. Tax inspection is the guarantee of correct implementation of tax policies, laws and regulations, and serious tax discipline. Through tax inspection, it can standardize the tax-related behavior of both sides and plug the loophole of tax loss. Ensure that the state's fiscal revenue is timely and fully stored in the warehouse. In addition, tax inspection can also promote enterprises to improve production efficiency, improve management, so as to improve economic efficiency. Thus it can be seen that perfecting the tax inspection work of tax authorities is of great positive significance to both the state and taxpayers. The writing idea of this paper is to explain the problem in three parts. The first part is an overview of tax inspection, which mainly introduces the concept of tax inspection and the significance of carrying out tax inspection. The main contents of tax inspection include what, what are the methods of tax inspection and the basic procedures for carrying out tax inspection. The first part mainly lays a solid theoretical foundation for the second part of the case analysis. The second part is a typical case of tax inspection. This paper selects the tax inspection case of LN Real Estate Development Company, through the analysis of the company's financial data and field inspection. It is found that the real estate development company mainly has tax problems in income recognition and cost expenditure. Among them, the main problems in income recognition are as follows: first, some households in the relocation building of the real estate development company have already gone through the check-in formalities, then the right to use the house has been transferred and should be regarded as the development products have begun to be put into use. It shall be regarded as the revenue recognized by sales, and the sales income shall be included in the taxable income tax of the enterprise income tax, and the enterprise income tax shall be calculated and paid, but the company has not recognized this part of the income and made a tax declaration in accordance with the regulations; Second, the real estate development company and the enterprises providing construction and installation services withheld sales revenue through mutual payment; third, the advance sales income was hung on the current account without recognition of sales income and tax declaration. The problems in cost and cost are as follows: first, there are false invoice costs that can not be charged in the books; second, there are unapportioned costs in the books; third, the construction installation costs are not reasonably mentioned in advance; Fourth, there is the same cost in the book as another construction and installation enterprise at the same time, because the enterprise does not have the original certificate, so this part of the cost can not be charged before tax. The third part puts forward some suggestions and enlightenments on how to improve the tax inspection work, so that the tax inspectors can strengthen the inspection of the real estate development enterprises with less income and more cost in order to evade the enterprise income tax. Ensure the timely and full storage of state taxes.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F812.42;F299.233.4
本文编号：2479959
[Abstract]:At present, China's socialist modernization construction needs a lot of financial funds. In our country, tax revenue accounts for a large proportion of fiscal revenue. Therefore, improve the level of tax collection and management. Only by ensuring the timely and full storage of taxes can the budget revenue be realized successfully, so as to ensure the sustained and stable development of the national economy. Tax inspection is a hot issue in tax collection and management. Tax inspection is the guarantee of correct implementation of tax policies, laws and regulations, and serious tax discipline. Through tax inspection, it can standardize the tax-related behavior of both sides and plug the loophole of tax loss. Ensure that the state's fiscal revenue is timely and fully stored in the warehouse. In addition, tax inspection can also promote enterprises to improve production efficiency, improve management, so as to improve economic efficiency. Thus it can be seen that perfecting the tax inspection work of tax authorities is of great positive significance to both the state and taxpayers. The writing idea of this paper is to explain the problem in three parts. The first part is an overview of tax inspection, which mainly introduces the concept of tax inspection and the significance of carrying out tax inspection. The main contents of tax inspection include what, what are the methods of tax inspection and the basic procedures for carrying out tax inspection. The first part mainly lays a solid theoretical foundation for the second part of the case analysis. The second part is a typical case of tax inspection. This paper selects the tax inspection case of LN Real Estate Development Company, through the analysis of the company's financial data and field inspection. It is found that the real estate development company mainly has tax problems in income recognition and cost expenditure. Among them, the main problems in income recognition are as follows: first, some households in the relocation building of the real estate development company have already gone through the check-in formalities, then the right to use the house has been transferred and should be regarded as the development products have begun to be put into use. It shall be regarded as the revenue recognized by sales, and the sales income shall be included in the taxable income tax of the enterprise income tax, and the enterprise income tax shall be calculated and paid, but the company has not recognized this part of the income and made a tax declaration in accordance with the regulations; Second, the real estate development company and the enterprises providing construction and installation services withheld sales revenue through mutual payment; third, the advance sales income was hung on the current account without recognition of sales income and tax declaration. The problems in cost and cost are as follows: first, there are false invoice costs that can not be charged in the books; second, there are unapportioned costs in the books; third, the construction installation costs are not reasonably mentioned in advance; Fourth, there is the same cost in the book as another construction and installation enterprise at the same time, because the enterprise does not have the original certificate, so this part of the cost can not be charged before tax. The third part puts forward some suggestions and enlightenments on how to improve the tax inspection work, so that the tax inspectors can strengthen the inspection of the real estate development enterprises with less income and more cost in order to evade the enterprise income tax. Ensure the timely and full storage of state taxes.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F812.42;F299.233.4
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